A corporation's balance sheet is usually divided into three primary sections (A= L + E) with various classifications reported within each section group. Listed below are some typical classifications within a section:

Contributed capital Other assets Current assets Other liabilities Current liabilities Property, plant, and equipment Intangible assets Retained earnings Long-term investments Accumulated other comprehensive income Long-term liabilities

Pick one of the above classifications. Describe and define the requirements/characteristics necessary to be listed in the chosen area AND identify various items that would be classified there?