The crossword solution for the term PLUS ITEM is ASSET. An ASSET is something that has economic value and can be owned or controlled to produce positive value. Assets are divided into two main categories: tangible assets, which are physical objects such as buildings, land, and equipment; and intangible assets, which are non-physical items such as intellectual property, goodwill, and brand recognition. Assets are important for businesses because they can be used to generate income and help companies grow.