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Long-term assets not expected to be converted into cash within one year.
Non-current assets are long-term investments or resources not expected to be liquidated or converted into cash within one year. These include property, plant, and equipment (PP&E), long-term investments, intangible assets like patents, and goodwill. For companies, non-current assets are vital for long-term operations and growth, impacting financial strategy and balance sheet analysis.
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