The fixed asset account that does not have a related contra asset account is Land.
Fixed assets are company assets, used for daily operations. These assets will have a useful life of more than one year and will be recorded as non-current assets on the balance sheet.
A contra account is an account used in a general ledger to reduce the value of a related account, hence land is not part of it.
Examples of fixed assets include:
Hence, the fixed asset account that does not have a related contra asset account is Land.
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