What type of asset includes infrastructure and finances?

The correct choice represents tangible assets, which are physical items that can be touched, seen, and valued in financial statements. Tangible assets typically include infrastructure such as buildings, machinery, and equipment, as well as financial aspects like cash and investments. These assets have a direct impact on an organization's operations and financial health, making them crucial to business valuations.

On the other hand, intangible assets refer to non-physical assets such as patents, trademarks, and goodwill, which do not have a physical form but can hold significant value for a company. Historic assets may pertain to cultural or heritage items, while digital assets primarily cover digital files and online accounts. Each of these categories has distinct characteristics and implications for financial reporting and asset management, which highlights why tangible assets are the correct response when discussing infrastructure and finances.