olemus
igasugune vara, millel on füüsiline kuju

Wiktionary:
(accounting) any asset, such as buildings, land, equipment etc., that has physical form

ülevaateid
https://www.patriotsoftware.com/blog/accounting/tangible-vs-intangible-assets/

https://en.wikipedia.org/wiki/Asset#Tangible_assets

https://corporatefinanceinstitute.com/resources/knowledge/accounting/what-are-tangible-assets/

https://www.wallstreetmojo.com/tangible-assets/

vt ka
- ainetu vara