A Fixed Asset Listing is a comprehensive list of all the physical assets held by a business that are not intended for resale. These items have long-term life spans, such as machinery, land and buildings, and often represent significant investments made by the company. The listing should include the value, condition, and location of each asset, as well as details such as purchase cost and date of acquisition. This information provides businesses with insight into their overall financial health, making it essential to maintain accurate records of fixed assets in any organization.