只有在企业正常的经营过程中运用的资产才被看作财产、厂房和设备。
Only assets used in the normal operations of the business should be classified as property, plant, and equipment.
固定资产，也称为非流动资产或为物业，厂房和设备，是在资产和财产不能轻易转换成现金的术语。
Fixed asset, also known as a non-current asset or as property, plant, and equipment, is a term used in accounting for assets and property which cannot easily be converted into cash.
在资本价值的租赁和租赁物的改良包括在财产，厂房和设备。
The capitalized value of leases and leasehold improvements included in property, plant, and equipment.
在资本价值的租赁和租赁物的改良包括在财产，厂房和设备。
The capitalized value of leases and leasehold improvements included in property, plant, and equipment.
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