US GAAP Balance Sheet Terms

Current Assets

cash or converted to cash within one year or the operating cycle, whichever is longer.

Investments and Funds

Long term investments in stocks and bonds, cash held for long term purpose

Property, Plant, and Equipment

Operational assets, land, building, and equipment

Intangible Assets

Intellectual property, separable or legal contract

Other Assets

Long term asset that does not fit in any other category

Current Liabilities

Liabilities satisfied using current, assets, roughly due within 1 year.

Long Term Liabilities

Liabilities due after 1 year, paid using something other than current assets

Stockholder’s Equity: Contributed Capital

Invested capital

Stockholder’s Equity: Retained Earnings

Retained Earnings