Tangible Personal Property
外汇网2021-06-19 14:31:33
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An tax term describing personal property that can be physically relocated, such as furniture and office equipment. Tangible personal property is always depciated over either a five- or seven-year period using straight-line amortization, but is eligible for accelerated depciation as well.
Tangible personal property includes a wide variety of equipment, from small office fixtures to light trucks and buses. It also includes any and all miscellaneous assets that do not inherently qualify for any other class life, such as jewelry, toys and sports equipment. Tangible personal property is the opposite of real property, in a sense, as real property is immovable.
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