The term plant assets (or plant and equipment) describes long-lived assets acquired for use in business operations rather than for resale to customers. Plant assets comprise the largest category of assets in most balance sheets.

• 长期资产指的是为企业经营而非为销售给客户所购的存续期较长的资产。长期资产在大部分资产负债表中是最大的资产类别。