Balance Sheet: Assets

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Assets are resources controlled by the company as a result of past events and from which future economic benefits are expected to flow to the entity.

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Air Products & Chemicals Inc., consolidated balance sheet: assets

US$ in thousands

		Sep 30, 2020		Sep 30, 2019		Sep 30, 2018		Sep 30, 2017		Sep 30, 2016		Sep 30, 2015
	Cash and cash items
	Short-term investments
	Trade receivables, net
	Inventories
	Prepaid expenses
	Contract assets
	Contract fulfillment costs
	Deferred tax assets
	Derivative instruments
	Current lease receivables
	Contracts in progress, less progress billings
	Prepaid inventory
	Other
	Other receivables and current assets
	Current assets of discontinued operations
	Current assets
	Investment in net assets of and advances to equity affiliates
	Plant and equipment, net
	Goodwill, net
	Intangible assets, net
	Noncurrent lease receivables
	Operating lease right-of-use assets
	Deferred tax assets
	Derivative instruments
	Noncurrent customer receivable
	Prepaid tax
	Pension benefits
	Long-term deposits on plant and equipment
	Other
	Other noncurrent assets
	Noncurrent assets
	Total assets

Based on: 10-K (reporting date: 2020-09-30), 10-K (reporting date: 2019-09-30), 10-K (reporting date: 2018-09-30), 10-K (reporting date: 2017-09-30), 10-K (reporting date: 2016-09-30), 10-K (reporting date: 2015-09-30).

Assets: Selected Items

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Balance sheet item	Description	The company
Current assets	Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.	Air Products & Chemicals Inc. current assets decreased from 2018 to 2019 but then increased from 2019 to 2020 exceeding 2018 level.
Plant and equipment, net	Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.	Air Products & Chemicals Inc. plant and equipment, net increased from 2018 to 2019 and from 2019 to 2020.
Noncurrent assets	Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.	Air Products & Chemicals Inc. noncurrent assets increased from 2018 to 2019 and from 2019 to 2020.
Total assets	Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.	Air Products & Chemicals Inc. total assets decreased from 2018 to 2019 but then increased from 2019 to 2020 exceeding 2018 level.

Current Assets: Selected Items