What is the different between rental of investment property and rental of property, plant and equipment?

Question

Is the rented out building is the investment property or the property, plant and equipment? What is the different between this rented out building.

Answer 1

If you are not in the business of renting out building, yes it can be investment property.

In­vest­ment property is property (land or a building or part of a building or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital ap­pre­ci­a­tion or both. [IAS 40.5]