In general, assets are resources that the company owns. There are many assets listed on most balance sheets. The first one is always cash as it is the most "liquid". The next is usually receivables and then inventory. Further down the list, we have assets that we own to use in our business. These are not assets that we intend to sell or dispose of to bring in cash but rather that we use to earn cash. What are plant assets? (Also called fixed assets). Also, give at least one example that one of these businesses might have as a fixed asset: Restaurant Retail store Auto manufacturer Newspaper/printer