<Ol> <Li> Property , plant and equipment </Li> <Li> Investment property , such as real estate held for investment purposes </Li> <Li> Intangible assets such as ( patents , copyrights and goodwill ) </Li> <Li> Financial assets ( excluding investments accounted for using the equity method , accounts receivables , and cash and cash equivalents ) , such as notes receivables </Li> <Li> Investments accounted for using the equity method </Li> <Li> Biological assets , which are living plants or animals . Bearer biological assets are plants or animals which bear agricultural produce for harvest , such as apple trees grown to produce apples and sheep raised to produce wool . </Li> <Li> Loan To ( More than one financial period ) </Li> </Ol>
<Ol> <Li> Property , plant and equipment </Li> <Li> Investment property , such as real estate held for investment purposes </Li> <Li> Intangible assets such as ( patents , copyrights and goodwill ) </Li> <Li> Financial assets ( excluding investments accounted for using the equity method , accounts receivables , and cash and cash equivalents ) , such as notes receivables </Li> <Li> Investments accounted for using the equity method </Li> <Li> Biological assets , which are living plants or animals . Bearer biological assets are plants or animals which bear agricultural produce for harvest , such as apple trees grown to produce apples and sheep raised to produce wool . </Li> <Li> Loan To ( More than one financial period ) </Li> </Ol>
where does a patent go on balance sheet
where does a patent go on balance sheet
Intangible assets
Intangible assets