Net fixed assets
-gross fixed assets less accumulated depreciation
Other assets
-assets other than current assets and fixed assets such as patents,copyrights,and goodwill that have an estimated value
Debt
-business finance provided by a creditor
Current bebt short-term liabilities
1 accounts payable:trade cradit payable to suppliers
2 'accrued expenses:short-term liabilities incurred but not paid
3 short-term notes:cash amount borrowed that must be repaid within a short period of time
Long-tern debt
-loans and mortgages with maturities greater than one year
Mortgage
-a long-term loan from a creditor for which real estate is pledged as collateral