Slide 9-3 Major Categories of Plant Assets Tangible Plant Intangible Natural Assets Assets Resources Long-term Noncurrent assets Sites acquired for assets having with no physical extracting valuable physical substance substance resources Land, buildings Patents, copyrights Oil reserves equipment trademarks timber. other furniture. fixtures franchises, goodwill minerals Irwin/McGraw-Hill ?The McGraw-Hill Companies, Inc., 1999?The McGraw-Hill Companies, Inc., 1999 Slide 9-3 Irwin/McGraw-Hill Land, buildings, equipment, furniture, fixtures. Long-term assets having physical substance. Tangible Plant Assets Patents, copyrights, trademarks, franchises, goodwill. Noncurrent assets with no physical substance. Intangible Assets Oil reserves, timber, other minerals. Sites acquired for extracting valuable resources. Natural Resources Major Categories of Plant Assets