# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
Tangible Assets

Tangible assets are any assets that can be physically identified such as cash, equipment, and real estate.

Accounts receivable is also considered a tangible asset for accounting purposes.

It is generally easier to assign market value to tangible versus intangible assets since tangible assets are often not unique in the marketplace, and hence market signals such as price can be used to help determine their worth. Even still, many tangible assets can be difficult to value—think of a bank’s Level 3 assets or a factory’s specialized equipment. And if the markets are not functioning well (as in the credit crunch of 2008-09), market signals can evaporate, also making it difficult to accurately value tangible assets.

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