tangible asset
noun[C]
ACCOUNTING,FINANCEukus(alsohard asset);(alsotangible)aphysicalassetwhosevaluecan beeasilymeasured, such ascash,property,goods, ormachinery:
Thepensionfundinveststhesavingsofitsmembersin tangibleassetssuch aslandandbuildings.
Compare
intangible asset
soft asset