A company's tangible assets are items that have a finite monetary value and are usually in physical form. The net tangible assets of a company, then, are those assets after accounting for or deducting non-tangible item values. They are listed on a company's balance sheet and indicate its 澳洲幸运5开奖号码历史查询:book value base🎃d on the amount of its total as♐sets less all liabilities and intangible assets.

Net Tangible Assets

Net 澳洲幸运5开奖号码历史查询:tangible assets are calculated similar to a company's 澳洲幸运5开奖号码历史查询:stockholders' equity. However, net tangible assets exclude the value of a company's intangible assets. To calculate a company's net tangible assets, subtract its 澳洲幸运5开奖号码历史查询:par value of preferred shares and any intangible assets, such as goodwill, pa🔯tents and trademarks, from its total assets.

Calculating Net Tangible Assets

For example, as of Dec. 28, 2014, the former Zulily, Inc. (now a subsidiary of Qurate Retail, Inc.) had total assets of $492.378 million and total 澳洲幸运5开奖号码历史查询:liabilities of $216.415 million. However, Zulily did not have any intangible assets or goodwill. Since it did not have any intangible assets, this value is calculated by subtracting $216.415 million from $492.378 million. Therefore, its 澳洲幸运5开奖号码历史查询:net tangible assets of $275.963 million was equivalent to its total 澳洲幸运5开奖号码历史查询:shareholders' equity.

On the other hand, as of Dec. 31, 2014, Facebook, Inc. had total assets of $40.184 billion, 澳洲幸运5开奖号码历史查询:total liabilities of $4.088 billion, intangible assets of $3.929 billion, and goodwill of $17.981 billion. To calculate the value of Facebook's net tangible assets, subtract its 澳洲幸运5开奖号码历史查询:intangible assets, goodwill, and total liabilities from its total assets. Facebook's resulting net tangible assets were $14.186 billion, or $40.184 billion less $4.088 billion, $3.929 billion, and $17.981 billion.

As of Dec. 31, 2014, Amazon.com, Inc. had total assets of $54.505 billion, total liabilities of $43.764 billion, and goodwill of $3.319 billion. Its resulting net tangible assets were $7.422 billion, or $54.505 billion less $43.764 billion and $3.319 billion.