Русско-англо-русский юридический словарь

Non-current assets are assets other than current assets, while current assets are assets which are expected to be realized in next 12 months or within normal operating cycle of a business. (http://accountingexplained.com)

Non-current assets are assets which represent a longer-term investment and cannot be converted into cash quickly. They are likely to be held by a company for more than a year.

Examples of non-current assets include land, property, investments in other companies, machinery and equipment. Intangible assets such as branding, trademarks, intellectual property and goodwill would also be considered non-current assets. (en.tradimo.com)