Cost advantage

Lebih mudah menggabungkan suatu perusahaan daripada membuat perusahaan baru, selain itu juga
fasilitas yang diperoleh lebih banyak.

what is a Plant Asset

A plant asset is an asset with a useful life of more than one year that is used in
producing revenues in a business's operations. Plant assets are also known
as fixed assets.
Plant assets are recorded at their cost and depreciation expense is recorded
during their useful lives.
Plant assets (other than land) are depreciated over their useful lives and each
year's depreciation is credited to a contra asset account Accumulated
Depreciation.
Plant assets and the related accumulated depreciation are reported on a
company's balance sheet in the noncurrent asset section entitled property, plant
and equipment. Accounting rules also require that the plant assets be reviewed
for possible impairment losses.

Examples of Plant Assets

Plant assets include:

 Land (not depreciated)

 Land improvements
 Buildings
 Machinery and equipment
 Office equipment
 Furniture and fixtures
 Vehicles
 Leasehold improvements
 Construction work-in-progress (which is not depreciated until the asset is
placed into service)

Sumber : https://www.accountingcoach.com/blog/what-is-a-plant-asset