When the building assets and when to be commodities ?

Like real state company'  they just buy and then sell apartments and buildings 

So if they trade these assets consider inventory or investment for trade not fixed assets 

Also car company's. Don't make cars fixed assets like others it consider inventory 

I AGRRE WITH BOTH MR NEVKITARAMAN  & MR  HAKIM ANSWERS 

In Real estate business Own premises for Office and business use, self occupied and not for sale are assets (Fixed); and those meant for outright sales with the intention of trading profits, can be termed as 'Commodities'.