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Plant

The assets of a business including land, buildings, machinery, and all equipment permanently employed.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

Fixed Asset

An asset with a long-term useful life that a company uses to make its products or provide its services. Strictly speaking, a fixed asset is any asset that the company does not expect to sell for at least a year, but the term often refers to assets a company expects to have indefinitely. Common examples of fixed assets are real estate and factories, which a company holds for long periods of time.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

plant

large items of capital such as a PRODUCTION LINE or furnace used in production. See MACHINERY, EQUIPMENT, CAPITAL STOCK, FIXED ASSET.
Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson
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