These assets do not have a physical form, but are valuable to the company. They include:

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Manufacturing plants: facilities used to manufacture products.
Real estate: property such as buildings and land.
Land: areas of land owned by the company.
Buildings : physical structures where operations are carried out.
Computer and communication equipment: technology and communication systems used in business.
Machinery: industrial equipment used in production.
Vehicles : Cars and trucks used for commercial operations.
Furniture: office furniture and equipment.
Intangible assets

Accounting software: programs that help systematize financial processes.
Licenses: Legal permissions to operate or use specific technologies.
Intellectual property: rights over inventions, trademarks and designs.
Patents: exclusivity in the exploitation of an invention.
Logos, imagotypes, isotypes: visual identities of the company.
Brand positioning : brand value in the market.
Databases: Information collected and organized for business use.
Long-term investments
They include financial assets that the company plans to hold for an extended period, such as:

Advance payments : sums paid before receiving goods or services.
Long-term investments: Stocks, bonds, and other securities held for the long term.
Long-term loans: loans granted that are expected to be list of usa cell phone number recovered in a period of more than one year.Methods for valuing non-current assets
Valuation of non-current assets is essential for accurate accounting. Common methods include:

Non-current assets = tangible assets + intangible assets + natural resources

This method adds all the components of non-current assets.

Another method subtracts the value of current assets from total assets to determine the company's non-current assets liquidity.

Non-current assets = Total assets – current assets

Accounting standards, such as International Financial Reporting Standards (IFRS), provide guidance for the valuation and presentation of current and non-current assets. These standards ensure consistency and accuracy in the financial accounting of real estate investments.

Non-current asset accounting accounts
Specific accounting accounts for non-current assets include: