(accounting) An asset that is recorded on a balance sheet as capital - that is, property that creates more property, such as a factory that creates shoes, or a forest that yields a quantity of wood.

(business, accounting) Any valuable property of a business that is not a physical by nature, including intellectual property, customer lists, and goodwill. Intangible assets may or may not be shown on the balance sheet.

(accounting) An asset on the balance sheet which is expected to be sold or otherwise used up in the near future, usually within one year, or one business cycle - whichever is longer, such as cash, accounts receivable, and inventory.

An asset in the form of money or cash in hand, or an asset which can be quickly converted into cash without losing much value.

(finance) Having assets as collateral.

(espionage) Any resource by means of which intelligence is gathered.

(accounting) Any asset, such as buildings, land, equipment etc., that has physical form.

Synonym of hidden asset

(finance) A group of financial instruments that have similar financial characteristics and behave similarly in the marketplace.

(accounting) An asset that is not shown on a balance sheet.