| N | |
| premises | 32,000 |
| motor vehicle | 15,000 |
| debtors | 15,000 |
| stock | 20,000 |
| creditors | 10,000 |
the value of fixed assets
A fixed asset is a long-term tangible piece of property that a firm owns and uses in its operations to generate income. In accounting, fixed does not necessarily mean immovable; any asset expected to last, or be in use for, more than one year is considered a fixed asset.
fixed assets = 32,000 + 15,000 = 47,000
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