Ans:
The AS10 properties do not include the following categories of assets.
(a) Assets that are biological and part of the agricultural activities (For example, cattle used in ploughing, livestock, etc) except plants that are classified as bearer plants (For example maize, rice, wheat, etc are bearer plants).
(b) Wasting assets like expenses in oil exploration, oil extraction, natural gas, minerals and the rights to mineral deposits or any other non-regenerative natural resource.