Assests shown in books

If he is an individual person than this is fixed asset for him. show in fixed asset

Please reframe the question. Cannot understand

If individual Purchase any site (means it's Land Purchase)
1. Than if individuals is engaged in business and Purchase it's for Business purpose than it will be considered as "Fixed Assets".
2. If individual is in business of Land i.e like developers, than its considered as "Stocks".
3. Otherwise, If Purchased as Investments purpose only, than in balance shown as "Investments".