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This question is about employer.
Non-liquid assets are any assets that can be difficult to liquidate quickly. Typically, real estate and land investments are considered non-liquid assets. This is because it can take months for a person or company to receive cash from a sale of these assets.
There are also non-liquid assets that are considered non-liquid because they could potentially not convert to cash. Business equipment and machinery can fall into this category, depending on the state of the equipment or machinery.
Some machinery may still function but be old, so the resale value is either extremely low or nonexistent.

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