固定资产在会计学中指企业用于生产商品或提供劳务、出租给他人，或为行政管理目的而持有的，预计使用年限超过一年的具有实物形态的资产。固定资产一般使用年限较长、单位价值较高，并且在使用过程中保持原有实物形态，包括建筑物、机械仪器、运输工具以及其他与生产经营有关的工具、器具和设备等。 值得注意的是这些资产必须是供营运上使用，如生产或供应货物或服务、出租或自用用途，而预期可使用多于一个会计期间，才可归类于此项下；对于非作为营运上的使用或根本无法使用的资产应转列为其他资产项下，如许多台湾公司将生产重心移往中国大陆，以致岛内厂房设备等固定资产闲置，这类建筑物或设备应实时转列为其他资产。

In accounting, fixed assets refer to tangible assets that have an expected life of over one year. They are used by businesses for the production of goods or provision of labor services, leasing to third parties, or for administrative purposes. Fixed assets generally have a longer useful life and higher unit value and maintain their original physical form during their period of use. They may include buildings, machinery, transport equipment, and other tools, appliances, and equipment for manufacturing and operational purposes. Fixed assets must be used for operational purposes, such as production or supply of goods or services, leasing, or personal use. To be classified as a fixed asset, the expected life of an asset must exceed one accounting period. Assets used for non-operational purposes or unusable assets should be reclassified as other assets. For example, many Taiwanese companies have shifted their core production facilities to mainland China and their domestic fixed assets, such as manufacturing plants and equipment, are no longer in use. Such buildings or equipment should be immediately reclassified as other assets.