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Discover the importance of capital items in business operations. Explore their role in enhancing productivity and driving growth.

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Tangible fixed assets are physical assets owned by a business, such as land and buildings, that provide long-term value and generate income.

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Non-current assets are long-term investments that a company owns and uses to generate revenue. Examples include property, equipment, and patents.

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Amortization expense refers to the gradual write-off of intangible assets over time, reflecting their declining value on a company’s financial statements.