What does physical asset include?

Physical assets would typically include equipment, plant and machinery, furniture and fixtures, building and property which the business is offering to the investor/buyer as part of the transaction. Cash in hand, cash in bank and any security deposit paid too can be considered as physical assets as long as these are provided to the investor/buyer as part of the transaction.

Below are a few examples of what should not be considered as a physical asset:

• Any asset which is intangible such as Experience, Software, IP, Trademark, Goodwill
• Any asset which is not being offered to the investor/buyer as part of the transaction