Question on balance sheet

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Oct 10, 2020
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Saudi Arabia
How can I record plant, property and equipment ( non current assets) on balance sheet if they are not paid for in cash or in debt ? they are just brought in by owners ? So I recorded them as a non current asset but how can I record them in the other side to make sure the balance sheet remains balanced ? are they equity ? and if so what kind of equity , additional paid in capital ? Thanks
 

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