The biggest line is usually property-plant-and-equipment, carried at cost less accumulated depreciation-accounting. Acquisitive companies also carry large goodwill and intangible-assets balances that came from purchase accounting rather than from anything they built.
These assets are where impairment risk sits. Nothing forces a company to write down a factory while it is still producing, but a goodwill balance from an acquisition that disappointed will eventually get tested.
Example: Northwind Tools holds $910M of non-current assets: $520M of property and equipment, $240M of goodwill from the Northwind Cloud acquisition, $95M of other intangibles and a $55M equity stake in a battery supplier.
Related: property-plant-and-equipment, goodwill, intangible-assets, impairment, assets