operating assets
[/ˈɒpəreɪtɪŋ ˈæsets/]
nounpl: operating assets
ativos operacionais
1. Assets that are actively used in the day-to-day business operations of a company to generate revenue and maintain operations
The company's operating assets include machinery, equipment, inventory, and accounts receivable.
Os ativos operacionais da empresa incluem máquinaria, equipamentos, estoque e contas a receber.
2. In accounting and finance, tangible and intangible assets that directly contribute to the production or delivery of goods and services
Management must maintain and upgrade operating assets to ensure continued productivity.
A administração deve manter e atualizar os ativos operacionais para garantir a continuidade da produtividade.
3. Assets that generate cash flows through normal business operations, as opposed to investment or financial assets
The balance sheet separates operating assets from financial assets held for investment purposes.
O balanço patrimonial separa os ativos operacionais dos ativos financeiros mantidos para fins de investimento.
This is a formal financial and accounting term widely used in both Brazilian and American corporate environments. In Brazil, the term is standardized in financial statements governed by IFRS (International Financial Reporting Standards). It's essential terminology for CFOs, financial analysts, and business managers across both countries.
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