Leisure Hotels has purchased Cragun’s Resort in Brainerd for $19.5M, ending nearly a century of family ownership ahead of the ...

Tangible personal property, or TPP, includes items such as furniture, machinery, cell phones, computers, and collectibles. It can be touched, unlike intangible personal property. TPP does not ...

Some types of intellectual property are considered capital assets and may be recorded on a company's balance sheet as intangible assets. Intellectual property is a fairly broad term and can take ...