Active, generically, is the ability of any entity with life or energy to move or perform the function for which it was designed. Despite this definition, Asset is a term that is applied in the world of accounting and economics to refer to all that good or money that is available to be used in investments and movements of a company. The asset is the resource belonging to the organization that uses it, either to pay, to buy or for it to generate profit in a profitable future. The manifestation of an asset in the company can be seen in the number of objects belonging to it.
An asset can be anything that is useful in the company, from an official car for the mobilization of the entities that carry out operations related to the companies to a building in which the workplaces of all the employees of the organization are arranged. When a company (generally) is made up of associates and has shareholders, they are entitled to a certain amount of assets in the event that it is necessary to dissolve the company, however, these assets (generally) are not physical, rather, they are represented by their monetary value.
There are several types of assets, among them is the current asset which is used for investments and first instance movements such as sales and purchases, these assets have movement within an estimated period and known as the fiscal year (12 months). The current assets serve to keep the operations of the company or institution active, as the generic definition of the principle, therefore, this type of assets must be consistent in quantity and place. Another type of asset that is also relevant is fixed assets or non-current assets., it is not liquidated as current assets, by definition, it is not available to be invested as part of the company's transactions, an example of these are the buildings and machinery arranged to carry out the manufacturing operations, these of course have a monetary value, but not directly applicable to the company's direct investments.
