The next grouping is:
Other Assets
*Miscellaneous items of significant value – this may be a patent

When you see a Balance Sheet it will be in this order:
Assets
*Current Assets – Checking & Savings Accounts, Petty Cash
*Accounts Receivables
*Inventory
*Land
*Building
*Accumulated Depreciation – Building
*Leasehold Improvements
*Accumulated Depreciation – Leasehold Depreciation
*Vehicles
*Accumulated Depreciation – Vehicles
*Furniture & Fixtures
*Accumulated Depreciation – Furniture & Fixtures
*Equipment – Computers, Cash Registers, etc.
*Accumulated Depreciation – Equipment
*Deposits – this may be rental deposits that will be returned to you from a landlord, utility company, etc.

Another area of the Balance Sheet that the bank will review is Property & Equipment – will it need to be replaced soon or is there still a good amount of equipment life left. Basically if the depreciable assets won’t have to be replaced soon, that’s a good thing for the business.