ASSET LEDGER

The part of a company's accounting records that detail the journal entries relating only to the asset side of the balance sheet. Asset ledgers will have many subaccounts, and the larger the company, the more numerous and complex the asset ledgers will be.

The subaccounts to the asset ledger can be extensive. Fixed assets, for example, can be divided into facilities, equipment, assets that may be expensed, etc. The asset ledger is one of many subsidiary accounts that feed into a company's general ledger. The general ledger is used to construct financial statements and is generally considered to be a company's "official accounting record".

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гроссбух активов: отдельная книга учета операций, затрагивающих активы.