Dictionary of Business Terms: plant
plant
assets composed of land, buildings, machinery, natural resources, furniture and fixtures, and all other equipment permanently employed; synonymous with fixed assets. In a limited sense, the term is used to mean only buildings or only land and buildings: "property, plant, and equipment" or "plant and equipment."
Dictionary of Finance and Investment Terms: plant
plant
assets comprising land, buildings, machinery, natural resources, furniture and fixtures, and all other equipment permanently employed. Synonymous with fixed asset.
In a limited sense, the term is used to mean only buildings or only land and buildings: "property, plant, and equipment" and "plant and equipment."