What is the difference between fixed assets and noncurrent assets?

Fixed Assets are Part of Noncurrent Assets

Fixed assets are one of several categories of noncurrent assets. Fixed assets are usually reported on the balance sheet as property, plant and equipment.

Noncurrent or long-term assets consist of the following:

  • Property, plant and equipment (fixed assets)
  • Long-term investments
  • Intangible assets
  • Deferred charges and other noncurrent assets

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