English to Spanish Bus/Financial Accounting Depreciation policies

Este es el subtítulo de un documento en el que se detalla cuál es la política de depreciación de bienes de una empresa.
Mi duda es si se refiere a "property" como bienes inmuebles o como activos/ bienes en gral o como bienes/activos tangibles.

LAND, BUILDINGS AND EQUIPMENT
Retirements of property
POLICY
When fixed assets are sold or otherwise retired, the asset account and the related reserve for depreciation are to be relieved of the cost and accumu¬lated depreciation thereon.
The resulting gain or loss after recognition of the sale price is to be charged or credited to income.
Profit or loss on routine retirements should be debited or credited to the applicable expense pool, i.e., manufacturing, branch sales, administrative expense.