According to Investopedia, a list of non-current assets includes intellectual property, brand recognition, and intangible assets. Property, plant and equipment, also known as PP&E, are classified as non-current assets. A non-current asset is listed on a company's balance sheet.
Investopedia explains, non-current assets are assets where the cost is allocated over the years while the asset is being used. Non-current assets are capitalized rather than treated as an expense. This is different from current assets, where the cost of the asset is accounted for during the same accounting year when the asset was acquired.
The type of asset determines if the allocation will be depreciation, amortization, or depletion, notes Investopedia.