Assets and equipment identify, define and describe the fixtures, equipment and electronic equipment used by retailers to support their business operations. The assets do not include real estate and buildings. From an accounting point of view, the kinds of assets reflected in this theme are "moveable" assets.
In addition to the assets themselves, this theme incorporates the different stored totals and accumulations maintained by intelligent pieces of equipment such as scales, fiscal printers, signature capture devices, food processing machinery, etc. The current model emphasizes store-based assets and equipment.
Assets and equipment include one subject area: Logical 06400 - Store Equipment View.