when looking around an office essentially everything in view is a tangible asset whether its desks cubicles computer set ups office furniture for visitors components of meeting rooms supplies or other furnishings almost every aspect of a workplace can be touched and interacted with 
regardless of how it is intended to be used land is a tangible asset this is true whether the land is being held for speculative growth future redevelopment or the long term plans are not yet known this is also true of all types of land whether rural or city physical land is a tangible asset this is counter to digital plots of ownership emerging in metaverse platforms because the section of real estate can not be touched digital land is not a tangible asset physical structures are often the largest and most obvious type of tangible asset this may include offices warehouses manufacturing plants or other types of commercial real estate whether or not a company has shifted to remote work any existing office even not being utilized is a tangible asset improvements to that building are often tangible assets as well tangible assets is not a category reported on financial statements instead these assets are spread across current and long term assets 