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tangible asset

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tangible asset

Physical asset owned by a company or individual which, unlike an intangible asset, can be seen and touched. Examples of tangible assets include plant and machinery, stock, and property.
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The total initial sum including net tangible assets is expected to be approximately 7m Euro, payable in cash annually in arrears over a period of up to three years.
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The major topics of discussion were: executive and legislative business tax initiatives, IFRS tax disclosure considerations and the proposed regulations on capitalization of tangible assets.
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