Earning Assets

Any income-earning asset owned by a company.

Investopedia Says:
These assets are generally interest-bearing accounts, bonds, and securities available for sale.

Related Links:
Learn this easy-to-understand technique of analyzing a company's financial statements and reports. Introduction To Fundamental Analysis
Do you rely too heavily on ROE? Consider using return on assets for a more complete picture. ROA On The Way
Learn about the components of the statement of financial position and how they relate to each other. Reading The Balance Sheet

Income-producing asset. For example, a company's building would not be an earning asset normally, but a financial investment in other property would be if it provided rental income.

Any asset generating Interest or yielding Fee income-the major source of a bank's net income. Included are loans and leases, but not Unearned Interest income; U.S. Government, corporate, and municipal securities held as Investment Securities securities purchased under agreements to resell (Repurchase Agreements); Time Deposit accounts in other banks; Federal Funds sold to other banks; and Trading Account Assets.