Property, plant and equipment are tangible assets that _____.
A.
are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes
B.
are expected to be used during more than one period
C.
are expected to be realised in, or is held for sale or consumption in, th e normal course of the entity's operating cycle
D.
are held primarily for trading purposes or for the short-term and expected to be realised within one year