Every asset should have

A.

A non-monetary value

B.

Tangible and intangible qualities

C.

Monetary cost and future benefit

D.

An inadequate monetary value

Correct answer is B

Tangible assets are physical in nature that can be either long-term or short-term asset. Intangible assets are long-term assets that are not physical, but rather, intellectual property. Both tangible and intangible assets are recorded on the balance sheet.