Identify the category(s) of each of the accounts below.
Current Asset
Plant and Equipment
Current Liabilities
Long-Term Liabilities 
Definitions:
On-site
Located or taking place at a particular site or location, often in relation to work or an event.
Employee Exercise Room
A designated area within a workplace equipped with fitness facilities for employees' use, aiming to promote health and well-being.
Wikis
Collaborative websites that allow users to create, edit, and share content, facilitating collective knowledge building.
Disseminate Information
The act of spreading information widely; circulation of knowledge among a large number of people.
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