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Glossary · Reading the business

Fixed assets

In short

These are long-term tangible assets a business owns and uses to generate income, like property, plant, and equipment. They are not intended for sale in the ordinary course of business.

What it means in a deal

Fixed assets are crucial collateral for an SBA loan and represent tangible value in the business. Ensure they are well-maintained and appraised accurately during due diligence, as their condition impacts future operations and loan security.

Official sources

SOP 50 10 — Lender and Development Company Loan Programs

U.S. Small Business Administration · SBA Standard Operating Procedure

Last checked 2026-06-15. Official sources control — verify before relying on any rule for a live deal.

Common questions about Fixed assets

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Defined by CapBench SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.

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