Tangible personal property can include all of the following EXCEPT?

Tangible personal property refers to movable items that can be physically touched and possessed, including tangible goods such as computers, furniture, and equipment. These items are not permanently affixed to a location and can typically be transported from one place to another.

Land, on the other hand, falls into a different category known as "real property." Real property consists of land and anything permanently attached to it, such as buildings or structures. It is immovable and cannot be classified as personal property.

Recognizing this distinction is crucial because it helps in understanding asset classifications, property taxation, and legal contexts associated with ownership and transfer.