Fixed assets, A company's assets are usually divided i____current assets like c_____ and s_____or i__________, which will be used or con______ into cash in less than a year,, and fixed assets such as b_______ and equipment, which will continue to be used by the business for many years., But fixed assets wear____ – become unusable, or become obsolete – out of d______, and eventually have little or no v___________, Consequently fixed assets are de_________: their value on a balance sheet is reduced each year by a cha______ against profits on the profit and ______account., In other words, part of the cost of the asset is deducted _______the profits each year.

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