LIST OF NON CURRENT ASSETS

NON CURRENT ASSETS
1. Plant, Property and Equipment (less its accumulated depreciation)
2. Long-term investments
3. Intangible Assets
4. Other Noncurrent Assets

Plant, Property and Equipment
• Land
• Building
• Machinery
• Office Equipment
• Tools and book plates
• Ship
• Aircraft
• Motor vehicle
• Pattern, mold, and dies
• Furniture and fixtures
Not included: biological assets, mineral rights, land held for sale and land for undetermined use

Long term Investments
• Interest royalties
• Dividends/rentals
• Capital appreciation
• Investment in securities (shares, bonds, and debt instruments)
• Investment in subsidiaries, associates, funds
• Investment property
• Cash surrender value o life insurance
• Investment in joint venture
• Advances to affiliates, suppliers, employees and officers
• Preference share redemption fund
• Sinking fund
• Contingent fund
• Insurance fund
• Fund for acquisition of plant, property and equipment

Intangible Assets
• Patent
• Franchise
• Copyright
• Lease rights
• Trademark
• Computer software

Unidentifiable current intangible assets: GOODWILL

Other noncurrent assets
• Long term advances to officers, directors, shareholders and employees
• Abandoned property
• Long term refundable funds