Definition

are those assets, primarily long-term assets, that an entity wishes to dispose of or liquidate through sale to others.

Common Uses

- Used in planning, organizing, and controlling business operations.
- Used when setting KPIs, policies, procedures, and improving processes.

Practical Example

- Example: Management applies **Assets Held For Sale** when designing policies and monitoring performance against targets.

Why This Term Matters

- Why it matters: Improves execution, accountability, and decision speed while reducing operational waste.