資産とは何か? 定義と種類 | モトリー・フール
原題: What Is an Asset? Definition and Types | The Motley Fool
分析結果
- カテゴリ
- AI
- 重要度
- 54
- トレンドスコア
- 18
- 要約
- 資産とは、価値を持ち、将来的に利益を生む可能性のあるものを指します。資産は主に流動資産と固定資産に分類され、流動資産には現金や在庫、固定資産には不動産や設備が含まれます。資産の理解は、個人や企業の財務管理において重要であり、投資や資産運用の戦略を立てる際の基盤となります。
- キーワード
What Is an Asset? Definition and Types | The Motley Fool Accessibility Menu Search for a company Accessibility ... Help Arrow-Thin-Down S&P 500 7,230.12 +0.3% +21.11 Arrow-Thin-Down DJI 49,499.27 -0.3% -152.87 Arrow-Thin-Down NASDAQ 25,114.44 +0.9% +222.13 Arrow-Thin-Down Bitcoin $80,062.00 +2.4% +$1,861.30 Arrow-Thin-Down AAPL $280.19 +3.3% +$8.84 Arrow-Thin-Down AMZN $268.36 +1.2% +$3.30 Arrow-Thin-Down GOOG $382.96 +0.3% +$1.02 Arrow-Thin-Down META $608.57 -0.5% -$3.34 Arrow-Thin-Down MSFT $414.40 +1.6% +$6.62 Arrow-Thin-Down NVDA $198.61 -0.5% -$0.96 Arrow-Thin-Down TSLA $390.97 +2.4% +$9.34 Most Active Stocks Daily Stock Gainers Daily Stock Losers arrow-left arrow-right Most Active Stocks Daily Stock Gainers Daily Stock Losers What Is an Asset? By Adam Levy – Updated Oct 8, 2025 at 2:25 AM EST Follow us Share Key Points Assets increase company revenue or reduce expenses, vital for evaluating opportunities. Balance sheets categorize assets as current or non-current, impacting investment analysis. Asset turnover and return on assets gauge efficiency, guiding investment decisions. Loading paragraph ... Loading image ... Loading paragraph ... Loading paragraph ... Definition Icon Liability When it comes to evaluating a business, a liability is really just a one-word description of what a company owes to other parties. Loading paragraph ... About the Author Adam Levy is a contributing Motley Fool stock market analyst covering technology, consumer, and financial stocks and how policy, economic, and consumer trends shape personal finance, Social Security and retirement savings. Before The Motley Fool, Adam was a financial advisor at Edward Jones. He studied finance and electrical engineering at Carnegie Mellon University. TMFnCaffeine X @ admlvy The Motley Fool has a disclosure policy . Read Next What Is an Annual Report? What Is Amortization? What Is an Accredited Investor? What Are Angel Investors? What Is Amazon Bedrock? What Does Average Trade Price Mean? Premium Investing Services Invest better with The Motley Fool. Get stock recommendations, portfolio guidance, and more from The Motley Fool's premium services. View Premium Services Image source: The Motley Fool An asset is a resource used to hold or create economic value. You might have personal assets, like your house, a savings account , a life insurance policy, or a particular set of skills. A company's assets, such as inventory, equipment, or patents, are more likely to be used to generate revenue. There are various types of assets investors must know about and can use to help determine good opportunities in the market. What does "asset" mean? An asset is anything with positive economic value. Assets can be classified in several different ways. Assets appear on a company's balance sheet when it reports quarterly earnings. The balance sheet shows a snapshot of a company's assets at the time of the report, and investors can string them together to track fluctuations over time. An asset can be something that helps increase revenue , such as inventory. It could also be something that helps decrease expenses, such as specialized equipment that makes employees more efficient and effective at their jobs. Cash would also be considered an asset since it can be used to pay employees or to purchase other assets needed to maintain operations. Types of assets On a company's balance sheet , you'll see current and non-current assets. Current assets are resources expected to be used within the next year; for example, inventory, accounts receivable, cash and equivalents, and prepaid expenses. Non-current assets, or fixed assets, are those with a lifespan greater than a year. These include property, plants, equipment, investment property, and intellectual property rights. The value of fixed assets often declines every year due to depreciation, which gets expensed on the company's income statement . Assets may also be classified as physical or intangible. A physical asset is something that physically takes up space, like a retailer's inventory. An intangible asset is merely an idea that a company controls, such as a retailer's brand(s). Intangible assets are typically intellectual property developed by the company but could also be licensed from other parties on an exclusive or non-exclusive basis. A company may also say an asset is either an operating or non-operating asset. An operating asset is essential to the company's day-to-day activities. Examples include inventory or machinery. A non-operating asset is a resource a business doesn't actively use, such as long-term investments or vacant real estate. Assets versus liabilities A liability is the opposite of an asset. An asset has positive economic value, whereas a liability has negative economic value. Examples of liabilities include debt, accounts payable , and unearned revenue. Liabilities are typically intangible, representing something owed to another entity. You can find both assets and liabilities on a company's balance sheet, along with shareholder equity . The balance sheet will usually compute the sum of a company's liabilities and equity, which is always equal to a company's assets. Measuring efficient use of assets Two metrics are commonly used in financial analysis to determine how well a company uses its assets: asset turnover and return on assets. Asset turnover is a ratio that measures how efficiently a company uses its assets to generate sales. It's simply a company's revenue divided by its average total assets, and it's usually computed on an annual basis. A high asset turnover, relative to its peers, indicates a company is operating extremely efficiently. A company may also exhibit an improving asset turnover ratio over time, indicating management is effectively expanding the business by increasing revenue without adding as many new assets to the balance sheet. The return on assets is the ratio between net income and average total assets. It's very similar to the turnover ratio but looks at a company's bottom-line profits instead of its top-line sales growth. It's much more useful for mature businesses than for small growth stocks. Building a basic understanding of the types of assets a company holds and uses in its operations and how it turns those assets into revenue and profits can make you a better investor.