Let's see other non-current assets besides the common ones (PP&E, goodwill, patent, etc.):
Non-current assets held for sale: These are assets that a company has decided to sell and has classified as held for sale. These assets are reported separately on the balance sheet and are measured at the lower of their carrying amount or fair value less costs to sell.
Investment property: This is a property that a company owns for the purpose of earning rental income or for capital appreciation. Investment property is typically held for the long term and is not used in the company's operations.
Long-term prepaid expenses: These are expenses that a company has paid in advance but will not receive the benefit of until a future period. Examples include prepaid insurance, rent, taxes, or advertising.
Long-term deposits: These are amounts paid by a company to secure a long-term asset or service, such as a deposit on a long-term lease, a down payment on a long-term purchase, or a deposit for a long-term service contract.
Deferred research and development costs: These are costs incurred in the development of new products, processes, or technologies that are not yet ready for commercialization. These costs are deferred until the product or technology becomes commercially viable.
Derivative financial instruments: These are financial instruments whose value is derived from an underlying asset or index, such as futures contracts or options. Derivatives can be used for hedging or speculative purposes and are classified as non-current assets if they mature beyond the next 12 months.
Long-term receivables: These are amounts that a company is owed by customers or other entities that will not be collected within the next 12 months. Examples include long-term loans to customers or long-term trade receivables.
Deferred financing costs: These are costs incurred in obtaining financing, such as legal fees or underwriting fees, that are amortized over the term of the financing.
Mineral rights: These are rights to explore, extract, or process minerals such as oil, gas, or coal. They represent a long-term asset for companies involved in the mining or energy industry.
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