Na osnovu navedenih linkova moglo bi se zaključiti da to mi zovemo «osnovna sredstva» neke firme, preduzeća. To je imovina i inventar za koji uvek postoji odgovorno lice (tzv. računopolagač) – «accountable», a karakterišu ga određena vrednost (i trajnost) na koju se obračunava amortizacija; za razliku od na pr. potrošnog materijala, sitnog inventara i sl.


"Accountable Property
The Property Inventory Section of the Controller's Office records accountable excess property in the University's central online inventory system. Accountable property includes all property that meets the University's definition of inventoriable nonexpendable equipment. See 20.50 for the current definition.”
(http://www.wsu.edu/~forms/HTML/BPPM/20_Property/20.78_Federa...
“Standard Inventory Criteria
Inventoried items have the following characteristics:
- Cost is $5,000 or more.
- Life expectancy exceeds one year.
- Nonconsumable; the item does not change form with use.”
(http://www.wsu.edu/~forms/HTML/BPPM/20_Property/20.50_Proper...