Glossary · Reading the business
In short
These are long-term tangible assets like property, plant, and equipment that a business owns and uses to generate income, not for sale in the ordinary course of business.
Fixed assets often serve as collateral for your SBA loan. During due diligence, you'll verify the existence and condition of these assets. An appraisal may be required to determine their fair market value for collateral purposes.
SOP 50 10 — Lender and Development Company Loan Programs
U.S. Small Business Administration · SBA Standard Operating Procedure
Last checked 2026-06-15. Official sources control — verify before relying on any rule for a live deal.
Defined by DealRoom.so SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.
Pressure-test the numbers before you make an offer
Send us the asking price and the seller's cash flow — we'll show whether the deal services SBA debt and where the add-backs are likely to hold up.
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