Answer:

Land and cash are the two assets that are usually assumed to be not depreciating.

Explanation:

1. Land:
Land is a non-depreciable asset because its value is generally expected to either remain constant or appreciate over time. Unlike other assets, land does not have a limited useful life, and its value is often determined by its location and potential for development. Therefore, land is considered to be a long-term asset that does not depreciate.

2. Cash:
Cash is also a non-depreciable asset because its value remains constant and does not decrease over time. Cash is a liquid asset that can be readily used for transactions and is not subject to wear and tear or obsolescence. As long as the currency is valid, the value of cash remains the same.

Other Options:

3. Building:
Building is a depreciable asset because its value generally decreases over time due to wear and tear, obsolescence, and aging. Depreciation is an accounting method used to allocate the cost of an asset over its useful life. Buildings are subject to physical deterioration, technological advancements, and changes in market demand, which result in a reduction in their value.

4. Plant:
Plant refers to the machinery, equipment, and infrastructure used in manufacturing and production processes. Similar to buildings, plants are also subject to physical wear and tear, technological advancements, and changes in market demand, which cause their value to decrease over time. Therefore, plants are considered depreciable assets.

In conclusion, land and cash are the two assets that are usually assumed to be not depreciating, while buildings and plants are depreciable assets.