Property, plant and equipment assets have the following major characteristics:  They are acquired for use in operations and not for resale: Because those assets are acquired for use in operations for several years, they are recognized under non-current assets. 

They are in long-term in nature and usually depreciated: Property, plant and equipment assets provide economic benefit for several years. This means that within the revenue the company earned these assets have contributions.

They possess physical substance: Property, plant and equipment have physical existences. They are also called tangible assets because of this characteristic.

The correct answer is D.