Which of the following should be included as assets on a company’s statement of financial position: money that is owed to the company; the cost of an advertising campaign; machinery that is over 20 years old but which is still used occasionally; key employees who have a high market value; money paid as ‘commission’ to a government minister in Wayawayaland that has helped to secure a lucrative contract; brand names; money receivable under a contract that was signed yesterday and that will be earned next year; machinery that the company does not own, but for which they have signed a five-year lease.