Non-current assets

a company's assets after its current liabilities (= debts that must be paid within 12 months) have been subtracted from its current assets (= assets that will be used or sold within 12 months).

Non-current assets are assets whose value will not be realized within a period of one year since they are not easily converted into cash. The assets are recorded on the balance sheet, and they include property, plant and equipment, intellectual property, intangible assets, and other long-term assets.

Sources:

https://dictionary.cambridge.org/ru/%D1%81%D0%BB%D0%BE%D0%B2%D0%B0%D1%80%D1%8C/%D0%B0%D0%BD%D0%B3%D0%BB%D0%B8%D0%B9%D1%81%D0%BA%D0%B8%D0%B9/net-current-assets

https://corporatefinanceinstitute.com/resources/knowledge/accounting/non-current-assets/

https://www.sciencedirect.com/science/article/pii/S2212567114006030