Vara on majandusressurss, millel on teatav väärtus või kasulikkus (tavaliselt rahaks konverteeritav) ja mis kuulub ettevõttele või üksikisikule, nt mõõtevahend, seade või tootmishoone.
Assets are economic resources that have some value or usefulness (usually convertible in cash) and that are owned by enterprises or individuals, for example a piece of machinery or a house.
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