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I am no auditor, but I bow to the "I agree" vote. Fixed assets sounds good to me and I'll go on this - assets is very generic and referring to the fourth response, remember that assets can be qualified as tangible and intangible. I thank you very much for the answer, as I have just realised that, for the last 10 years I have been signing balance sheets and seen this word countless times on my company printouts without having really grasped what it meant!!! 4 KudoZ points were awarded for this answer