固定資產在會計學中指企業用于生產商品或提供勞務、出租給他人，或為行政管理目的而持有的，預計使用年限超過一年的具有實物形態的資產。固定資產一般使用年限較長、單位價值較高，并且在使用過程中保持原有實物形態，包括建筑物、機械儀器、運輸工具以及其他與生產經營有關的工具、器具和設備等。 值得注意的是這些資產必須是供營運上使用，如生產或供應貨物或服務、出租或自用用途，而預期可使用多于一個會計期間，才可歸類于此項下；對于非作為營運上的使用或根本無法使用的資產應轉列為其他資產項下，如許多臺灣公司將生產重心移往中國大陸，以致島內廠房設備等固定資產閑置，這類建筑物或設備應實時轉列為其他資產。

In accounting, fixed assets refer to tangible assets that have an expected life of over one year. They are used by businesses for the production of goods or provision of labor services, leasing to third parties, or for administrative purposes. Fixed assets generally have a longer useful life and higher unit value and maintain their original physical form during their period of use. They may include buildings, machinery, transport equipment, and other tools, appliances, and equipment for manufacturing and operational purposes. Fixed assets must be used for operational purposes, such as production or supply of goods or services, leasing, or personal use. To be classified as a fixed asset, the expected life of an asset must exceed one accounting period. Assets used for non-operational purposes or unusable assets should be reclassified as other assets. For example, many Taiwanese companies have shifted their core production facilities to mainland China and their domestic fixed assets, such as manufacturing plants and equipment, are no longer in use. Such buildings or equipment should be immediately reclassified as other assets.