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Which one of the following types of assets should not be classified as property, plant, and equipment? A). Leasehold Improvements B). Idle Land and Buildings

Which one of the following types of assets should not be classified as property, plant, and equipment?

A). Leasehold Improvements

B). Idle Land and Buildings

C). Long-Lived Tangible Assets

D). Fully-Depreciated Building (still in use)

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