The amount of change in fixed and intangible assets during a specific period. Fixed and intangible assets are long-term assets that are used in the production or operation of a business, such as property, plant, equipment, goodwill, patents, and trademarks. The change in fixed and intangible assets includes the cash inflows and outflows from the purchase, sale, or disposal of these assets. The change in fixed and intangible assets is reported as part of cash flow from investing activities on the cash flow statement.