Fill in the blank: Buildings, equipment, and long-term investments are all examples of _____.
current assets
current liabilities
fixed assets
COGS
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Explanation: The correct answer is fixed assets. Fixed assets refer to tangible assets that a company owns and uses for its operations over an extended period, typically beyond one accounting period. Examples of fixed assets include buildings, machinery, equipment, vehicles, and land. These assets are not intended for resale and are expected to provide long-term value to the company. Fixed assets are recorded on the balance sheet and are typically depreciated over their useful life, reflecting the gradual reduction in their value over time. By contrast, current assets are assets that are expected to be converted into cash or used up within one year, while current liabilities represent debts or obligations that are due within one year. Therefore, among the options provided, fixed assets accurately describe buildings, equipment, and long-term investments, making the selected answer correct.
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