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Integrating Resources
Integrating Tangible Resources

What about tangible resources? How can these be integrated?

From a balance sheet perspective, these will typically be combined. Therefore, in addition to financial assets (for example, cash, marketable securities, and accounts receivable), a consolidated balance sheet will include combined values for plants, equipment, inventories, and land.

In addition to being combined on a balance sheet, are these tangible assets ever actually combined from an operational standpoint?

Plants, equipment, and inventories may be combined in whole or in part when two companies integrate their operations. Land and real estate, of course, cannot be combined physically, but the leasing or ownership terms for the use of the land may be consolidated.