想请问一下这道题在讲义上哪一页呢

问题如下：

Which of the following characteristics is most likely to differentiate investment property from property, plant, and equipment?

选项：

A.

It is tangible.

B.

It earns rent.

C.

It is long-lived.

解释：

B is correct.

Investment property earns rent. Investment property and property, plant, and equipment are tangible and long-lived.

解析：题目问，下列哪个特点是投资性房地产和PPE的最大区别。

A：有形，二者都是有形的，选项A不入选。

B：投资性房地产赚取租金。说法正确，入选。

C：投资性房地产是长期资产。二者都是长期资产，选项C不入选。