Heritage assets are PP&amp;E that possess one or more of the following  historical or natural significance; cultural, educational or aesthetic value; or significant architectural characteristics.
PP&E are heritage assets that, for example, posess cultural, educational or aesthetic value.
Heritage assets don't possess any special value.
A little girl is making something with small umbrellas and corks.
You will need permission from the Tourist Information office or a travel agency to enter the park.
The man has his feet on the ground.
Two unicorns are prancing.
The flagships were destroyed in a fire, leaving the Sailor's House lacking in historical value.
Backpackers go up some stairs.