Types of Assets

Current Assets - Cash or an asset that can be converted into cash within one year or one business cycle. Examples are cash, inventory, accounts receivable, prepaid expenses, etc.

Non Current - Asset that has a life of more than one year. Examples are equipment, vehicles, investments, etc.

Tangible - asset that has a physical substance, Equipment, vehicles, cash, etc.

Intangible - asset that does not have a physical substance. Examples are copyrights, patents, goodwill, etc.

That looks like four different categories, whereas fixed/plant assets, intangible assets, and investments are actually three separate categories. And while that's most non-current, investments can be current as well.

If you're ONLY dividing into current and non-current, that works fine.

But if you want all the categories, it wouldn't just include two. It would be current, plant/fixed, investments (non-current ones only), intangibles, and then an "other non-current assets" which is not the stuff listed there. (That would include something like a long-term note receivable.)