They represent goods and rights that cannot easily be converted into cash, which are not sold but are used as a means for attaining the operational objectives of the company. Assets must meet, simultaneously, three requirements:

Permanent assets can also be classified as:

Fixed

Items of permanent nature used to maintain basic activity of the company.

Investments

These are financial investments of a permanent nature which generate profit and are not necessary for maintaining the company's core activities. They generate income for the company.

Deferred

These are investments that will benefit results of future years.