{"id":17752,"date":"2024-10-06T17:06:23","date_gmt":"2024-10-06T15:06:23","guid":{"rendered":"https:\/\/www.nexova.ch\/accounting\/bilanz-leitfaden-anlagevermoegen\/"},"modified":"2025-10-09T20:24:27","modified_gmt":"2025-10-09T18:24:27","slug":"balance-sheet-guide-fixed-assets","status":"publish","type":"post","link":"https:\/\/www.nexova.ch\/en\/accounting\/balance-sheet-guide-fixed-assets\/","title":{"rendered":"Optimizing the Balance Sheet: A Complete Guide to Fixed Assets"},"content":{"rendered":"\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h1 class=\"blog-section-title\">Optimizing the Balance Sheet: A Complete Guide to Fixed Assets<\/h1>\n<figure class=\"wp-block-image size-full resp\"><picture><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/11\/AdobeStock_783730187_3-edited.jpg\" media=\"(min-width: 981px)\"\/><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/11\/AdobeStock_783730187_3-edited-1-768x461.jpg\" media=\"(max-width: 980px)\"\/><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" alt=\"\" class=\"lazyload wp-image-18429\"\/><\/picture><\/figure>\n\n\n\n<p><strong>Fixed assets are essential long-term resources that businesses use to operate and generate value over time.<\/strong> Unlike current assets, fixed assets are owned by, and serve the company\u2019s needs, for multiple years. They include both tangible items, like machinery, and intangible ones, such as patents. <\/p>\n\n\n\n<p>This article covers the key aspects of fixed assets, including their definition, types, methods of depreciation, and the role they play in financial management.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation with our experts.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-highlights blog-section highlights\"><div class=\"blog-section-wrap\"><div class=\"blog-highlights\"><h2 class=\"section-title\">Highlights<\/h2><ul class=\"higlight-lists\"><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\"><strong>Fixed assets<\/strong> are non-current assets that are <strong>not<\/strong> <strong>intended<\/strong> <strong>for sale<\/strong><\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\"><strong>Current assets<\/strong> are <strong>short-term assets<\/strong> that are converted into cash<\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\"><strong>Fixed assets<\/strong> include <strong>tangible, intangible and financial<\/strong> assets<\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\"><strong>Straight-line depreciation<\/strong> distributes the loss in value <strong>evenly over the useful life<\/strong><\/span><\/li><li class=\"higlight-list\"><span class=\"higlight-icon\"><\/span><span class=\"higlight-content\"><strong>Degressive depreciation<\/strong> takes into account a <strong>faster loss of value<\/strong> in the first few years<\/span><\/li><\/ul><\/div><div class=\"blog-content-list\"><h2 class=\"section-title\">Content<\/h2><ul class=\"content-lists\"><li class=\"content-list\">Optimizing the Balance Sheet: A Complete Guide to Fixed Assets<\/li><li class=\"content-list\">Highlights &#038; content<\/li><li class=\"content-list\">Definition: What are Fixed Assets?<\/li><li class=\"content-list\">What is the difference between fixed assets and current assets?<\/li><li class=\"content-list\">What are the different types of fixed assets?<\/li><li class=\"content-list\">How do you value fixed assets?<\/li><li class=\"content-list\">Depreciation of fixed assets<\/li><li class=\"content-list\">How are fixed assets used in analysing the balance sheet?<\/li><li class=\"content-list\">Nexova: the accounting experts you can trust<\/li><li class=\"content-list\">FAQ<\/li><li class=\"content-list\">Trusted by over 150 companies<\/li><\/ul><div class=\"more-button\"><span class=\"qicon q-arrow-down\"><\/span><\/div><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">Definition: What are Fixed Assets?<\/h2>\n<figure class=\"wp-block-image size-full resp\"><picture><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2025\/01\/Vans_1-edited.jpg\" media=\"(min-width: 981px)\"\/><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2025\/01\/Vans_1-edited.jpg\" media=\"(max-width: 980px)\"\/><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" alt=\"\" class=\"lazyload wp-image-21143\"\/><\/picture><\/figure>\n\n\n\n<p><strong>Fixed assets, also known as non-current assets, are defined as those assets and resources that a company owns and uses for a long period of time<\/strong> <strong>(at least one year).<\/strong> Fixed assets are not primarily intended for sale purposes but for internal use in the company to support production, service delivery, administrative functions, and more.<\/p>\n\n\n\n<p><strong>Fixed assets must always be capitalized in the company\u2019s balance sheet, and they provide value over their useful life.<\/strong> Their \u201cbook value\u201d usually decreases with time due to depreciation or amortization. In the context of Swiss accounting, fixed assets are recognized according to the Swiss Code of Obligations (OR), which provides specific guidelines for asset capitalization and depreciation.<\/p>\n\n\n\n<p>To summarize, <strong>the key defining features of fixed assets are<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>They are long-term assets, used over several accounting periods.<\/li>\n\n\n\n<li>They are not intended for immediate sale.<\/li>\n\n\n\n<li>They provide economic benefit through usage.<\/li>\n\n\n\n<li>They are capitalized and depreciated over time.<\/li>\n<\/ul>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Here you can easily calculate the costs of your accounting.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/price-calculator\/\">Price calculator<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">What is the difference between fixed assets and current assets?<\/h2>\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1900\" height=\"760\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2025\/01\/Goldbars_4-edited.jpg\" alt=\"\" class=\"wp-image-21133\" style=\"aspect-ratio:2.5\"\/><\/figure>\n\n\n\n<p>In accounting, <strong>there are two main types of assets which are distinguished in the balance sheet: fixed assets and current assets.<\/strong> The primary difference between fixed and current assets lies in their liquidity and intended use.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Current assets<\/strong> are short-term assets that are intended for sale or that the business expects to convert into cash or use up within one year. Examples include cash, accounts receivable, and inventory.<\/li>\n\n\n\n<li><strong>Fixed assets<\/strong> are long-term resources held or utilized by the company over several years. They are not converted into cash quickly and are generally used to support the core operations of the business. Examples include land and buildings, vehicles, long-term investments, intellectual property, etc.<\/li>\n<\/ul>\n\n\n\n<p>In most cases, it is straightforward to classify an asset as either fixed or current on the balance sheet, based on its liquidity and whether it is intended for short-term or long-term use. <strong>However, the classification of securities and other financial investments can be less clear.<\/strong> The decision largely depends on the intended holding period set by the company. Securities intended for quick sale would be classified as current assets, while those meant to be held as a long-term investment would fall under non-current assets. This classification affects how these assets are valued and reported in financial statements, particularly regarding how they are assessed for impairment or gains\/losses. &nbsp;<\/p>\n\n\n\n<p>It is worth reiterating that <strong>it is always the intended use of an asset and not the nature of the asset itself that determines whether it is defined as a fixed or current asset<\/strong>. For example, desks would most often be regarded as office equipment and allocated to fixed assets, but in the case of a carpentry business that produces wooden desks for sale, they would naturally be allocated to current assets as inventory. Once an asset is classified as either fixed or current, it must be maintained as such in the balance sheet. <strong>A reclassification is only permitted if the intended use changes<\/strong>.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation with our experts.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">What are the different types of fixed assets?<\/h2>\n<figure class=\"wp-block-image size-full resp\"><picture><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/10\/Assets_1-edited-2.jpg\" media=\"(min-width: 981px)\"\/><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/09\/Assets_1.jpg\" media=\"(max-width: 980px)\"\/><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" alt=\"\" class=\"lazyload wp-image-18116\"\/><\/picture><\/figure>\n\n\n\n<p>Fixed assets can be classified into three main categories: <strong>tangible assets, intangible assets, and financial assets.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Tangible fixed assets<\/h3>\n\n\n\n<p><strong>Tangible fixed assets are physical items that a company can touch and use in its operations<\/strong>. Examples include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Land and buildings<\/li>\n\n\n\n<li>Machinery and equipment<\/li>\n\n\n\n<li>Vehicles<\/li>\n\n\n\n<li>Furniture and fixtures<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Intangible fixed assets<\/h3>\n\n\n\n<p><strong>Intangible fixed assets are not physical but have long-term value for the company.<\/strong> Examples include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Patents<\/li>\n\n\n\n<li>Trademarks<\/li>\n\n\n\n<li>Goodwill<\/li>\n\n\n\n<li>Software licenses<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Financial fixed assets<\/h3>\n\n\n\n<p><strong>Financial fixed assets refer to long-term investments held by the company. <\/strong>These assets may include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Long-term investments in stocks or bonds<\/li>\n\n\n\n<li>Ownership stakes in subsidiaries<\/li>\n\n\n\n<li>Loans issued and other long-term financial receivables<\/li>\n<\/ul>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Here you can easily calculate the costs of your accounting.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/price-calculator\/\">Price calculator<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">How do you value fixed assets?<\/h2>\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1900\" height=\"760\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2025\/01\/Stars_1-edited.jpg\" alt=\"\" class=\"wp-image-21135\"\/><\/figure>\n\n\n\n<p><strong>Properly valuing fixed assets is critical for maintaining accurate financial records<\/strong>. The valuation process begins when a company acquires the asset, using the total acquisition cost as the initial value, not the purchase price alone.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Total acquisition cost<\/h3>\n\n\n\n<p><strong>The total acquisition cost constitutes the initial value assigned to the fixed asset in the books of the business<\/strong>. This includes the purchase price (or production cost), transportation, installation, legal fees, and any other direct costs required to bring the asset into use.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Depreciated value and useful life<\/h3>\n\n\n\n<p><strong>Over time, most fixed assets lose value due to wear and tear or obsolescence<\/strong>. This is reflected in the <strong>depreciated value<\/strong> (aka book value) on the balance sheet. Depreciation is spread out over the <strong>useful life<\/strong> of the asset, which is the period during which the asset is expected to provide economic benefits.<\/p>\n\n\n\n<p><strong>Example:<\/strong> If a machine costs CHF 100,000 and has a useful life of 10 years, its depreciation expense would be CHF 10,000 annually (assuming linear depreciation).<\/p>\n\n\n\n<p>If the company continues using a fixed asset in their operations after it has been fully depreciated, it can be recorded on the balance sheet with a value of CHF 1 (assuming a higher salvage value hasn\u2019t been set). We will now explore depreciation of fixed assets in more detail.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation with our experts.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">Depreciation of fixed assets<\/h2>\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1900\" height=\"760\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2025\/01\/Shoes_3-edited.jpg\" alt=\"\" class=\"wp-image-21137\"\/><\/figure>\n\n\n\n<p><strong>The loss in value of fixed assets is expressed as depreciation<\/strong> (known as amortization in the case of intangible fixed assets). In other words, depreciation is the method used to allocate the cost of fixed assets over their useful life. The method and rate of depreciation depends largely on the type of asset being depreciated and the company\u2019s own accounting policies.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What is the difference between depreciable and non-depreciable fixed assets?<\/h3>\n\n\n\n<p><strong>Not all assets lose value over time<\/strong>, so it is important to distinguish between depreciable and non-depreciable fixed assets:<\/p>\n\n\n\n<p><strong>Depreciable fixed assets<\/strong> are those which lose value (i.e., \u201cwear out\u201d) with time and use. This means they can no longer be valued at their acquisition or production cost, and this loss in value is expressed as depreciation. Examples include buildings, vehicles, and equipment.<\/p>\n\n\n\n<p><strong>Non-depreciable fixed assets<\/strong> are those which generally don\u2019t lose value over time (and in fact may even gain value) and are therefore not depreciated. They are therefore valued at their acquisition or production cost. Examples include land and long-term security investments.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">How do you calculate depreciation on fixed assets?<\/h3>\n\n\n\n<p>Various methods are used to calculate depreciation, and the choice depends on the nature of the asset and the company&#8217;s accounting policies. <strong>The two most common methods of depreciation are linear depreciation (straight-line) and declining-balance depreciation<\/strong>, but we will also briefly mention other methods:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Linear depreciation<\/h4>\n\n\n\n<p><strong>Linear (or straight-line) depreciation spreads the asset\u2019s cost evenly over its useful life.<\/strong> In other words, the depreciation is calculated as a fixed percentage of the asset&#8217;s <strong>original acquisition cost<\/strong>. It is the simplest and most common method, where an equal amount of depreciation is recorded each year.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Degressive depreciation<\/h4>\n\n\n\n<p><strong>Degressive depreciation methods assume that an asset&#8217;s value decreases more rapidly in the early years of its life and slows down as it ages<\/strong>. In other words, the amount written off as depreciation is highest in the first year and decreases every year thereafter.<\/p>\n\n\n\n<p>There are two common methods of degressive depreciation: <strong>declining balance<\/strong> and <strong>sum-of-the-years&#8217;-digits (SYD)<\/strong>.<\/p>\n\n\n\n<p><strong>The declining balance method <\/strong>applies a constant depreciation rate to the asset&#8217;s <strong>book value<\/strong>, resulting in higher depreciation expenses in the initial years (because the book value decreases each year).<\/p>\n\n\n\n<p><strong>The sum-of-the-years&#8217;-digits (SYD) method<\/strong> is another, less common type of degressive depreciation. It calculates depreciation by allocating a larger portion of the asset&#8217;s cost to earlier years, based on the sum of the years of an asset&#8217;s useful life. To illustrate, if a machine has a useful life of 10 years, the sum of the years&#8217; digits would be 55 (1+2+3+4+5+6+7+8+9+10). In the first year, the depreciation would be 10\/55 of the asset&#8217;s cost, in the second year, 9\/55, and so on until the final year, when the depreciation would be 1\/55 of the asset&#8217;s cost.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Performance-based depreciation<\/h4>\n\n\n\n<p>Additionally, <strong>some companies may choose to apply performance-based depreciation methods to certain assets<\/strong> where the actual usage is the main cause of loss in value. Performance-based depreciation aligns the depreciation expense with the usage of the asset. There are two common methods:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Production method:<\/strong> calculates depreciation based on the number of units produced by the asset.<\/li>\n\n\n\n<li><strong>Activity method:<\/strong> calculates depreciation based on the total hours or kilometers (for vehicles) the asset has been used.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Swiss accounting regulations on depreciation of fixed assets<\/h3>\n\n\n\n<p><strong>Swiss law requires companies to record depreciation in their financial statements<\/strong> to accurately reflect the value of their assets. Companies are required to follow the Swiss Code of Obligations (CO) and the Federal Direct Tax Act (DBG) when recording depreciation.<\/p>\n\n\n\n<p><strong>Art. 62 of the DBG<\/strong> outlines various points which must be followed on the depreciation of fixed assets, and also sets out standard depreciation rates for different types of assets (for both declining-balance and straight-line depreciation). These are general guidelines on tax-accepted depreciation rates, which may vary depending on the specific canton and various other factors.<\/p>\n\n\n\n<p>For a more comprehensive explanation of depreciation in Switzerland, read our blog, <a href=\"https:\/\/www.nexova.ch\/en\/accounting\/depreciation-methods\/\" target=\"_blank\" rel=\"noreferrer noopener\">Depreciation Methods in Switzerland<\/a>.<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Here you can easily calculate the costs of your accounting.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/price-calculator\/\">Price calculator<\/a><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-qweb-blog-section blog-section\"><div class=\"blog-section-wrap\"><h2 class=\"blog-section-title\">How are fixed assets used in analysing the balance sheet?<\/h2>\n<figure class=\"wp-block-image size-full resp\"><picture><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/10\/AdobeStock_811153692-edited.jpeg\" media=\"(min-width: 981px)\"\/><source srcset=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/10\/AdobeStock_811153692-edited-1-768x461.jpeg\" media=\"(max-width: 980px)\"\/><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" alt=\"\" class=\"lazyload wp-image-18118\"\/><\/picture><\/figure>\n\n\n\n<p><strong>Fixed assets play an important role in financial analysis<\/strong>. They are used to calculate key performance indicators and financial ratios that help assess a company\u2019s operational efficiency and current and future economic health. These ratios provide insights into how well a company is utilizing its assets and whether it can expect to meet its financial obligations.<\/p>\n\n\n\n<p><strong>Here are some key performance indicators that use fixed assets in their calculation:<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Fixed Asset Turnover Ratio<\/h3>\n\n\n\n<p>This ratio measures how efficiently a company is using its fixed assets to generate sales. A higher ratio indicates that the company is generating more revenue per unit of fixed assets, which is generally a sign of operational efficiency.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Formula<\/strong>:<\/h4>\n\n\n\n<p>Fixed Asset Turnover Ratio = Net Sales \/ Net Fixed Assets\u200b<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Return on Assets (ROA)<\/h3>\n\n\n\n<p>ROA shows how profitable a company is relative to its total assets, including fixed assets. It is an important indicator of a company&#8217;s ability to generate earnings from its assets.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Formula<\/strong>:<\/h4>\n\n\n\n<p>Return on Assets (ROA) = Net Income \/ Total Assets<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Asset Coverage Ratio<\/h3>\n\n\n\n<p>The asset coverage ratio measures a company&#8217;s ability to cover its debt obligations with its assets. This ratio is particularly useful for creditors and investors to assess the company\u2019s solvency. A higher ratio indicates that the company has sufficient assets to cover its liabilities (a value above 2 is generally considered very healthy and a value below 1 is usually a red flag).<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Formula<\/strong>:<\/h4>\n\n\n\n<p>Asset Coverage Ratio = [(Total Assets \u2013 Intangible Assets) \u2013 (Current Liabilities \u2013 Short-term Debt)] \/ Total Deb<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Asset Intensity Ratio<\/h3>\n\n\n\n<p>The asset intensity ratio (also known as the capital intensity ratio) measures how much investment in assets is required to generate sales. A lower ratio means the company can generate more revenue with less investment in assets, which is generally more desirable.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Formula<\/strong>:<\/h4>\n\n\n\n<p>Asset Intensity Ratio = Total Average Assets \/ Net Sales<\/p>\n<div class=\"cta-block\"><p class=\"blog-section-content\">Book a free initial consultation with our experts.<\/p><a class=\"cta-button\" href=\"https:\/\/www.nexova.ch\/en\/book-a-call\/\">Book a call<\/a><\/div><\/div><\/section>\n\n\n    <section class=\"wp-block-qweb-blog-conclusion blog-section conclusion\">\n        <div class=\"blog-section-wrap\">\n                            <h2 class=\"blog-section-title\">Nexova: the accounting experts you can trust<\/h2>\n            \n                            <figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1080\" height=\"632\" src=\"https:\/\/www.nexova.ch\/wp-content\/uploads\/2026\/02\/Team_Patch_R2.jpg-1900x1112.jpg\" class=\"nexova-team-img nexova-rose\" alt=\"Team_Patch_R2.jpg\" loading=\"lazy\" \/><\/figure>\n            \n            <div class=\"blog-section-content\">\n\n<p>As a leading digital accounting firm and <a href=\"https:\/\/www.nexova.ch\/en\/\" data-type=\"page\" data-id=\"44\">trustee in Switzerland<\/a>, Nexova can help your business manage its fixed assets with confidence. With comprehensive expertise in asset management, accounting, and tax consulting, we ensure that companies optimize their depreciation strategies, maintain accurate asset valuations, and maximize tax savings.<\/p>\n\n\n\n<p>Our team of dedicated professionals provides tailored solutions to ensure that your fixed assets are accounted for correctly, strengthening your financial performance and ensuring compliance with Swiss accounting standards.<\/p>\n\n\n\n<p>Contact us today for personalized <a href=\"https:\/\/www.nexova.ch\/en\/outsource-accounting\/\" data-type=\"link\" data-id=\"https:\/\/www.nexova.ch\/en\/outsource-accounting\/\">accounting services<\/a> to optimize your fixed asset management and improve your financial outcomes.<\/p>\n\n<\/div>\n        <\/div>\n    <\/section>\n    \n\n\n<section class=\"wp-block-qweb-blog-faq blog-section faq\"><div class=\"blog-section-wrap\"><h2 class=\"section-title\">FAQ<\/h2><p class=\"tx-large-size\">Answers at a click<\/p><div class=\"blog-faq\"><div class=\"faq-block active\"><div class=\"faq-title\"><h3>What is capitalization of fixed assets?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"display:block\">Capitalization refers to recording the purchase of a fixed asset on the balance sheet rather than as an expense on the income statement immediately. The asset is then depreciated (expensed) over its useful life, and the corresponding value in the balance sheet is reduced by the amount of the depreciation.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>Is a higher fixed asset value always better?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">No, a higher fixed asset value is not necessarily better. While high-value fixed assets can indicate strong operational capacity, they can also imply high maintenance costs and lower liquidity. It depends on the specific industry and business in question, and how well the assets are being used to generate earnings. This is where ratios such as asset intensity and ROA are useful indicators.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>What is a fixed asset statement?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">A fixed asset statement is a detailed report that outlines all the fixed assets a company owns, along with their acquisition cost, depreciation, and net book value.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>What is the difference between depreciation and amortization?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">Depreciation is the term used for the reduction in value of tangible fixed assets, whereas amortization applies to intangible assets. Both allocate the cost of fixed assets over their useful life.<\/p><\/div><div class=\"faq-block\"><div class=\"faq-title\"><h3>What is the salvage value of a fixed asset?<\/h3><span class=\"plus-ico\"><\/span><\/div><p class=\"faq-text\" style=\"\">Salvage value is the estimated residual value of a fixed asset at the end of its useful life, as this is often greater than zero.<\/p><\/div><\/div><\/div><\/section>\n\n\n<section class=\"wp-block-qweb-company-review blog-section company-review\">\n\t<div class=\"blog-section-wrap\">\n\t\t<h2 class=\"section-title\">Trusted by over 250 companies<\/h2>\n\t\t<p class=\"tx-large-size\">Discover the diversity of our customers<\/p>\n\t\t<div class=\"q_company_reviews\">\n\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#eeedf7\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#7864c8\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/11\/sphero-1.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2025\/05\/1633271859535.jpeg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tJan Lichtenberg\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tCEO, InSphero AG\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p class=\"p1\">As an internationally active biotechnology company that stands for innovation and the highest quality, we work exclusively with partners who meet our high standards. Nexova consistently impresses us with exceptional service quality, robust processes, and an impressive pace. The professional, solution-oriented, and efficient collaboration allows us to fully focus on our core business. Additionally, we would like to highlight the remarkable cost savings of 35% compared to in-house accounting. We particularly appreciate how Nexova quickly understands, develops, and promptly implements complex requirements \u2013 both within Switzerland and at our international subsidiaries. We can wholeheartedly recommend the Nexova team.<\/p>\n<p><!-- notionvc: 62707868-d044-42ae-b6dc-4e1f3e0d388f --><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#edf8f5\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#6ac5ad\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/10\/learning-lab.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/10\/Pascal-Willoughby-Petit.jpg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tPascal Willoughby-Petit\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tCEO, TheLearning LAB GmbH\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p>Nexova AG offers highly professional accounting services that have significantly enhanced our financial management at Learning Lab. Their team is precise and reactive, always delivering accurate and timely reports while promptly addressing our queries. With Nexova AG\u2019s support, we manage our clients\u2019 accounts and finances more efficiently. We highly recommend Nexova AG for their exceptional accounting services.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#fdf4da\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#fbaf5d\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/10\/le-cafe.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/10\/Marco-Burger.jpg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tMarco Burger\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tCEO, Le Caf\u00e9 Bar GmbH\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p>For us as a new catering company, it is essential that our trustee understands our specific needs and responds flexibly to our requirements. In Nexova AG, we have found the ideal partner who supports us competently in all fiduciary matters and actively promotes our growth.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#EEEDF7\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#7864c8\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/02\/buckmann.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2024\/02\/jorg-buckmann.jpg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tJ\u00f6rg Buckmann\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tManaging Director, BUCKMANN GEWINNT+\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p>Uncomplicated or serious? Or is it and? A young, clever team is at work here, offering excellent services, highly uncomplicated and competent. Instead of a prestigious reception, expensive offices and chocolates, there are fast services and competent services. For me as a one-man company, this is exactly what I need.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#FFF1F1\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#FF8E8D\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/11\/arvy-1.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/11\/florian-jauch.jpg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tFlorian Jauch\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tCo-Founder, Arvy AG\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p>Arvy AG has found an exceptional partner in Nexova AG. Their very high level of expertise in FINMA-regulated industries ensures that our financial transactions are in safe and competent hands. What sets Nexova apart is their flat-rate pricing structure, which has helped us greatly with budgeting and financial planning. As a company committed to long-term success and integrity in investments, we are very satisfied with the services provided by Nexova AG.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"reviews_col\">\n\t\t\t\t\t<div class=\"review_wrap\" style=\"background-color:#EBF7FC\">\n\t\t\t\t\t\t<div class=\"review_logo\">\n\t\t\t\t\t\t\t<div class=\"logo_wrap\" style=\"background-color:#57B9E3\">\n\t\t\t\t\t\t\t\t<img class=\"img-responsive responsive--  wp-post-image\" title=\"logo image\" src = \"https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/11\/brainie-1.png\" \/>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_head\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"avatar\" style=\"background-image:url('https:\/\/www.nexova.ch\/wp-content\/uploads\/2023\/11\/patrick-rissi.jpg')\">\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"title\">\n\t\t\t\t\t\t\t\t<div class=\"reviewer\">\n\t\t\t\t\t\t\t\t\tPatrick Rissi\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"date\">\n\t\t\t\t\t\t\t\t\tCo-Founder, Brainiegroup GmbH\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"review_content\">\n\t\t\t\t\t\t\t<p>For us as an EdTech startup, it is very important that our trustee is as digital and agile as we are. With Nexova AG, we have found the perfect partner who can actively support us in our growth.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"read_more\" style=\"opacity:0;pointer-events: none;\">\n\t\t\t\t\t\t\t<span href=\"#\" data-collapse='Read more' data-open='Read less'>Read more<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t<style>\n\t\tsection.blog-section.company-review{\n\t\t\tpadding-left: 10%;\n\t\t\tpadding-right: 10%;\n\t\t}\n\t\t.blog-section.company-review .section-title{\n\t\t\tmargin-bottom: 0 !important;\n\t\t}\n\t\t.q_company_reviews{\n\t\t\tposition: relative;\n\t\t\tpadding: 0 30px;\n\t\t\tmargin-top: 4em;\n\t\t}\n\t\t.q_company_reviews .slick-list{\n\t\t\toverflow: hidden;\n\t\t}\n\t\t.q_company_reviews .slick-track{\n\t\t\tdisplay: flex;\n\t\t\tgrid-gap: 17px;\n\t\t}\n\t\t.q_company_reviews .slick-arrow{\n\t\t\tposition: absolute;\n\t\t\ttop: calc(50% - 50px);\n\t\t\ttransform: translateY(-50%);\n\t\t\tfont-size: 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Unlike current assets, fixed assets are owned by, and serve the company\u2019s needs, for multiple years. They include both tangible items, like machinery, and intangible ones, such as patents. This article covers the key aspects of fixed assets, including their definition, types, methods of depreciation, and the role they play in financial management.<\/p>\n","protected":false},"author":5,"featured_media":17591,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","q_post_updated_date":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-17752","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting"],"_links":{"self":[{"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/posts\/17752","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/comments?post=17752"}],"version-history":[{"count":5,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/posts\/17752\/revisions"}],"predecessor-version":[{"id":30781,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/posts\/17752\/revisions\/30781"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/media\/17591"}],"wp:attachment":[{"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/media?parent=17752"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/categories?post=17752"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nexova.ch\/en\/wp-json\/wp\/v2\/tags?post=17752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}