有ゆう形けい財ざい産さん

noun

tangible assets; tangible property

Legal and financial term for physical assets such as land, buildings, equipment, and inventory, as opposed to intangible assets (無形財産).

• 会かい社しゃの有ゆう形けい財ざい産さんには、土と地ちや建たて物ものが含ふくまれる。

  The company's tangible assets include land and buildings.

• 有ゆう形けい財ざい産さんと無む形けい財ざい産さんを区く別べつして評ひょう価かする必ひつ要ようがある。

  It is necessary to evaluate tangible and intangible assets separately.