Fixed assets include

Fixed assets include land. Fixed assets are long-term assets that a business owns and uses in its operations to generate revenue. These assets are not intended for resale and are not easily converted to cash. Examples of fixed assets include property, plant, and equipment, such as land, buildings, machinery, and vehicles. Fixed assets are generally more expensive than other types of assets, and they are expected to provide value to the business for a long period of time. Land, in particular, is a type of fixed asset that cannot be easily depreciated like other fixed assets, since its value may appreciate over time. Therefore, it is considered a valuable asset on a company's balance sheet.