In financial accounting, an asset is an economic resource. Anything tangible or intangible that can be owned or controlled to produce value and that is held to have positive economic value is considered an asset. Simply stated, assets represent value of ownership that can be converted into cash (although cash itself is also considered an asset).
The balance sheet of a firm records the monetary value of the assets owned by the firm. It is money and other valuables belonging to an individual or business. Two major asset classes are tangible assets and intangible assets. Tangible assets contain various subclasses, including current assets and fixed assets. Current assets include inventory, while fixed assets include such items as buildings and equipment.
Intangible assets are nonphysical resources and rights that have a value to the firm because they give the firm some kind of advantage in the market place. Examples of intangible assets are goodwill, copyrights, trademarks, patents and computer programs, and financial assets, including such items as accounts receivable, bonds and stocks.
A restaurant (/ˈrɛstərənt/ or /ˈrɛstərɒnt/; French: [ʀɛs.to.ʁɑ̃]) is a business which prepares and serves food and drinks to customers in exchange for money, either paid before the meal, after the meal, or with an open account. Meals are generally served and eaten on the premises, but many restaurants also offer take-out and food delivery services, and some only offer take-out and delivery. Restaurants vary greatly in appearance and offerings, including a wide variety of cuisines and service models ranging from inexpensive fast food restaurants and cafeterias to mid-priced family restaurants, to high-priced luxury establishments. In Western countries, most mid- to high-range restaurants serve alcoholic beverages such as beer and wine. Some restaurants serve all the major meals, such as breakfast, lunch and dinner (e.g., major fast food chains, diners, hotel restaurants, and airport restaurants). Other restaurants may only serve a single meal (e.g., a pancake house may only serve breakfast) or they may serve two meals (e.g., lunch and dinner).
A restaurant is a place to eat.
Restaurant may also refer to:
This is the complete episode list for Pee-wee's Playhouse. A total of 45 half-hour episodes including 1 primetime special were recorded for CBS from 1986 until 1990. Season 3 only had two episodes, plus the primetime Christmas special, due to production being halted by the 1988 Writers Guild of America strike and also by the production of Big Top Pee-wee.