ﺩﺍﺭﺍﯾﯽﻫﺎی ﺗﻮﻟﯿﺪ ﺷﺪﻩ Production assets
ﻣﻨﻈﻮﺭ ﺩﺍﺭﺍﯾﯽﻫﺎﯾﯽ ﺍﺳﺖ ﮐﻪ ﺩﺭ ﻓﺮﺍﯾﻨﺪ ﺗﻮﻟﯿﺪ ﺣﺎﺻﻞ ﮔﺮﺩﯾﺪﻩ ﺍﺳﺖ. ﺩﺍﺭﺍﯾﯽ ﺗﻮﻟﯿﺪ ﺷﺪﻩ ﺑﻪ ﺳﻪ ﮔﺮوﻩ ﻋﻤﺪﻩ ﺩﺍﺭﺍﯾﯽﻫﺎی ﺛﺎﺑﺖ، ﻣﻮﺟﻮﺩی ﺍﻧﺒﺎﺭ و ﺍﻗﻼﻡ ﮔﺮﺍﻧﺒﻬﺎ ﺗﻘﺴﯿﻢ ﻣﯽﺷﻮﺩ.