Given income statement for 4 years with Sales, Cost of Goods Sold,Gross Profit,Selling and Administration,Depreciation,Operating Profit,Interest,Earnings Before Taxes,Taxes, and Net Income and a balance sheet for 4 years with Cash, A/R,Inventory,Total Current Assets, "Land, Plant and Equipment net", Other Assets,Total Assets,A/P,Current Portion of LT Debt,Total Current Liabilities,Long-term Debt,Shareholders' Equity, and "Total Liabilities and Equities" how would I find fixed assets turnover? I know the equation is net sales/average capital assets, but which assets are capital assets?