Value, as of the end of the reporting period, of the organization's long-term tangible assets that the organization does not expect to convert into cash in the current or upcoming fiscal year.
Value, as of the end of the reporting period, of the organization's long-term tangible assets that the organization does not expect to convert into cash in the current or upcoming fiscal year.
This metric is intended to capture the organization’s fixed assets (such as property, plant, and equipment). These are tangible items that are: (a) held for use in the production or supply of goods or services, for rental to others, or for administrative property, plant, and equipment purposes; or (b) expected to be used during more than one period.
This metric should not include Investment Properties.
Fixed assets are considered part of non-current assets, which are a component of Total Assets (FP5293).
This is a submetric of Total Assets (FP5293), which has 4 other related submetrics.
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).
June 2025 - IRIS+ v5.3b Released (current version)
No change.
December 2024 - IRIS+ v5.3a Released
No change.
June 2022 - IRIS+ v5.3 Released
Immaterial change. Minor revisions to definition and usage guidance for clarity.
May 2021 - IRIS+ v5.2 Released
No change.
January 2020 - IRIS+ v5.1 Released
No change.
May 2019 - IRIS+ v5.0 Released
No change.
March 2016 - IRIS+ v4.0 Released
Immaterial change. Minor revision to definition language in order to align consistency of metric with catalog's structure and style.
March 2014 - IRIS+ v3.0 Released
Immaterial change. Minor revision to definition language for clarity.
November 2011 - IRIS+ v2.2 Released
No change.
February 2011 - IRIS+ v2.1 Released
No change.
September 2010 - IRIS+ v2.0 Released
Immaterial change. IRIS ID changed due to framework upgrade. Minor revision to definition language for clarity.
September 2009 - IRIS+ v1.0 Released
New metric. Fixed Assets (F31) was developed via the Original IRIS Working Group.