An asset is anything, tangible or intangible, that has economic value to its owner or could have economic value in the future.

A tangible asset is an asset that has physical form and value. There are two types of tangible assets: fixed assets (ex: buildings, machines, and tools) and current assets (ex: cash, stock inventory, ...

The tangible common equity ratio is the ratio of a company’s tangible equity to its tangible assets. It doesn’t follow generally accepted accounting principles, or GAAP, and hence the method of ...