Explain fixed assets and investments

Explain fixed assets and investments.

Fixed Assets indicate the value of infrastructural properties acquired by the business where the benefits are likely to be received over a longer period of time. These assets are not supposed to be sold but they are used to do the business and to earn profits. Example: Plant, Machinery, Furniture, Building, Land etc.

Investments indicate the amount of funds invested by the organization outside the business for earning income by way of dividend, interest etc.