What is anlægsaktiver (fixed assets)?

In short

Anlægsaktiver are assets held for lasting use — machinery, cars, fixtures, property, software. They sit on the balance sheet and are typically depreciated over several years.

In practice

Fixed assets split into tangible (physical things), intangible (goodwill, software) and financial (shares in other companies). The counterpart is current assets, which turn over continuously in operations.

Related terms

• Aktiver (assets)
• Omsætningsaktiver (current assets)
• Afskrivning (depreciation)
• See every term in the dictionary

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