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In financial accounting, assets are economic resources. Anything tangible or intangible that is capable of being owned or controlled to produce value and that is held to have positive economic value is considered an asset. Simply stated, assets represent ownership of value that can be converted into cash (although cash itself is also considered an asset).
The balance sheet of a firm records the monetary value of the assets owned by the firm. It is money and other valuables belonging to an individual or business. Two major asset classes are tangible assets and intangible assets. Tangible assets contain various subclasses, including current assets and fixed assets. Current assets include inventory, while fixed assets include such items as buildings and equipment.
Intangible assets are nonphysical resources and rights that have a value to the firm because they give the firm some kind of advantage in the market place. Examples of intangible assets are goodwill, copyrights, trademarks, patents and computer programs, and financial assets, including such items as accounts receivable, bonds and stocks.
The Best may refer to:
Option may refer to:
Cole Taylor was a pornographic actor who primarily worked in the 1980s. He made his debut in the Nova Studios production Heroes (1984). He played the role of a college professor who has sex with all his female students.
Despite the acclaim for his performance in the scene, Taylor's career in adult film was a short one. Although he turned in several more notable performances—in Nightcrawler, The Company We Keep, Full Grown, Full Blown, Lifeguard, Perfect 10 and Thinking Big—Taylor retired from adult film in 1990. All told, Cole Taylor made just 21 pornographic films.
As of 1997, he was living in Saskatoon, Canada.