Which of the following should not be classified as property, plant and equipment?

A) building used as a factory
B) land used in ordinary business operations
C) a truck held for resale by an automobile dealership
D) land improvements, such as parking lots and fences

Property, Plant, Equipment

Tangible long-term assets used in the operation of a business, such as buildings and machinery.

Automobile Dealership

A business that sells new or used cars at the retail level, typically based on a dealership contract with an automaker or sales subsidiary.

Land Improvements

Enhancements to a plot of land such as landscaping, fencing, and utilities, which increase the property's value.