Answer:
The answer is (D) none of the above.
Explanation:
Plant assets are generally referred to as fixed assets. They are the assets the company uses to produce or make the goods and services it sells. The term is generally referred to infrastructure, equipment and machinery. When the plant asset is acquired by the company it is recorded at its cost in the book of accounts. Then it is depreciated over the course of its useful lifetime, and registered as a production cost.
Prepaid insurance, supplies and cash are not plant assets.
