[Solved] Which of the following is a not characteristic of property, plant and equipment (PPE)? A)PPE are tangible items. B)PPE benefit more than one year. C)PPE are held for use in the ordinary course of business. D)PPE have fixed and determinable future cash flows. Tropical Waters: Warm ocean water found near the equator, characterized by high temperatures and supporting diverse marine life. Zooxanthellae: Photosynthetic algae found in close symbiotic relationships with marine invertebrates such as corals and sea anemones. Microscopic Algae: Tiny, often unicellular algae, not visible to the naked eye, that live in water and can perform photosynthesis. Phytoplankton: Microscopic floating algae and cyanobacteria that are the base of most aquatic food webs. Compare with zooplankton. See plankton and nanoplankton.