Property, plant, and equipment—on a net basis—show up as the assets’ book value. If not, then it would be a matter of calculating those assets and their depreciation. Executives would then ...

Understanding the statement of activities helps track net assets in charities. Calculate a charity's net assets by adjusting the starting balance with period's gains or losses. Investor Alert ...

Comprehensive income refers to the changes in the value of a company's net assets during a specific period, such as a month, quarter, or fiscal year, from non-owner sources. It includes net income ...