Final answer:
Property, plant, and equipment not currently employed as producting assets in the business should be classified as non-operating assets.
Step-by-step explanation:
Property, plant, and equipment not currently employed as producing assets in the business should be classified as non-operating assets. Non-operating assets are assets that are not directly involved in the production process or generating revenue for the business. These assets may include vacant land, unused buildings, or equipment that is no longer needed.