operational goods
[/ˌɒp.əˈreɪ.ʃən.əl ɡʊdz/]
nounpl: operational goods
bens operacionais
1. Physical assets or equipment used directly in the daily operations of a business or organization to produce goods or deliver services
The factory's operational goods include machinery, tools, and production equipment.
Os bens operacionais da fábrica incluem maquinaria, ferramentas e equipamentos de produção.
2. Assets that are essential and actively used in core business functions rather than held for investment purposes
Trucks and delivery vehicles are operational goods for a logistics company.
Caminhões e veículos de entrega são bens operacionais para uma empresa de logística.
3. In accounting and finance, tangible assets depreciated over time as they are consumed in business operations
Operational goods must be recorded on the balance sheet and depreciated according to accounting standards.
Os bens operacionais devem ser registrados no balanço patrimonial e depreciados conforme as normas contábeis.
The term 'operational goods' is primarily used in formal business, accounting, and legal contexts in both the USA and Brazil. In Brazil, companies use this terminology when reporting to financial regulatory bodies (CVM - Comissão de Valores Mobiliários) and in financial statements following IFRS standards. It reflects a distinction between assets actively used in production versus those held for investment, which is crucial for tax purposes and financial reporting in both countries.
Related Idioms & Phrases
operational goods and chattels
put operational goods to use
depreciation of operational goods
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