TANGIBLE ASSETS .

Plant assets are tangible assets that are both long live and used to produce or sell products or services.

What's tangible ?? i searched it before but i forgot again . Therefore ...

Dictionary.com played its part .

tan·gi·ble

   [tan-juh-buhl]

–adjective

1.

capable of being touched; discernible by the touch; materialor substantial.

2.

real or actual, rather than imaginary or visionary: the tangiblebenefits of sunshine.

3.

definite; not vague or elusive: no tangible grounds forsuspicion.

4.

(of an asset) having actual physical existence, as real estateor chattels, and therefore capable of being assigned a valuein monetary terms.

–noun

5.

something tangible, esp. a tangible asset.