Türev Ürünler
sabit sermaye
İngilizce: fixed capital
Türkçe Tanım
Birden fazla muhasebe doneminde uretim surecinde tekrar tekrar kullanilan bina, makine, ekipman ve altyapi gibi uzun omurlu fiziksel varliklara yatirilan sermayedir. Sabit sermaye, is dongusu boyunca dolasan isletme sermayesinden ayirt edilir. Bir ekonomideki sabit sermaye yatirim seviyesi uretken kapasite ve uzun vadeli buyume potansiyelinin temel gostergesidir ve sabit sermaye olusumu gayri safi yurt ici hasila muhasebesinin onemli bir bilesendir.
English Definition
Capital invested in long-lived physical assets such as buildings, machinery, equipment, and infrastructure that are used repeatedly in the production process over multiple accounting periods. Fixed capital is distinguished from working capital, which circulates through the business cycle. The level of fixed capital investment in an economy is a key indicator of productive capacity and long-term growth potential, and fixed capital formation is a major component of gross domestic product accounting.