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A non-current asset can be either tangible or intangible. A non-current tangible asset is something of value such as land, equipment, machinery, furnishings, or buildings, which is used to produce a good or service. The benefit of a non-current asset usually extends more than a year and cannot be quickly liquidated. w3toys
A class of noncurrent assets are intangible assets. These are assets that the business holds but do not have tangible form. Intangible assets include goodwill, brand recognition, copyrights, patents, trademarks, trade names, and customer lists. vidmate
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