assets of a long-lasting and unchanging nature such as land, buildings, machinery, etc., used for making and selling the products of a business and not intended for sale or to be turned into cash (cf., tangible or intangible assets produced as outputs from processes of production that are themselves used repeatedly, or continously, in processes of production for more than one year., property or machinery which a company owns and uses, but which the company does not buy or sell as part of its regular trade, toodetud materiaalsed ja immateriaalsed varad, mida kasutatakse tootmisprotsessis korduvalt või jätkuvalt rohkem kui üks aasta. Põhivara hulka ei arvestata väärtesemeid.