Premise: Asset management . It may apply to both tangible assets ( such as buildings ) and to intangible assets such as human capital , intellectual property , goodwill and/or financial assets ) . Fixed asset . These are items of value that the organization has bought and will use for an extended period of time ; fixed assets normally include items such as land and buildings , motor vehicles , furniture , office equipment , computers , fixtures and fittings , and plant and machinery .
Hypothesis: Asset management may apply to tangible assets like buildings.
Label: ENTAILMENT