noun
tangible assets
Refers to physical assets such as buildings, equipment, and inventory, as opposed to intangible assets like patents or goodwill.
会社の有体資産には土地や建物が含まれる。
The company's tangible assets include land and buildings.
無形資産 refers to intangible assets (e.g., intellectual property), while 有体資産 refers to physical, tangible assets.
Compound of 有体 (ゆうたい, 'tangible, physical') and 資産 (しさん, 'assets'). The term is a direct translation of the English 'tangible assets' used in accounting and finance.