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Kant believed the categories of thought to be:
Net Fixed Assets
The value of a company's fixed assets minus any accumulated depreciation or impairment charges, reflecting the actual value of assets in use.
Intangible Fixed Assets
Non-physical assets owned by a company that are used in operations, such as intellectual property, goodwill, and licenses.
Statement of Financial Position
A financial statement that presents the assets, liabilities, and shareholders' equity of a company at a specific point in time, commonly referred to as a balance sheet.
Income Statement
A financial statement that provides a summary of a company's revenues, expenses, and profits/losses over a period of time.
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