tangible asset
US /ˈtæn.dʒə.bəl ˈæ.set/
UK /ˈtæn.dʒə.bəl ˈæ.set/

1.
activo tangible, activo material
an asset that has a physical form, such as land, buildings, or equipment, as opposed to an intangible asset like a patent or trademark
:
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The company's balance sheet showed significant tangible assets, including factories and machinery.
El balance de la empresa mostraba importantes activos tangibles, incluyendo fábricas y maquinaria.
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Real estate is considered a primary example of a tangible asset.
Los bienes raíces se consideran un ejemplo principal de un activo tangible.