Is 'cash' 'real' or 'personal' property?

Consider a hypothetical commercial real estate property.
The land, building, improvements, and rights to use them represent 'real property'
The inventory, desks, chairs, and other assets on the property not
permanently attached are 'personal property' (of either the landlord or the tenant).
So far so good.
Now let's consider a hypothetical 'Assets' accounting ledger.
Working up from the longer term assets to the shorter term assets... various rights, intangibles, and intellectual property assets I think can be considered 'real property'... land and buidlings in the asset ledger are considered 'real property'... equipment, office supplies, and other such assets can be considered 'personal property'... but what of cash and cash-like equivs? Is cash 'real property' or 'personal property'? Seems odd to call cash 'real property', but if you think about it, that cash received from rents is a tangible liquification of the intangible rights to use that 'real property' space for that month. On the other hand, my cash account may contain cash from the sale of 'personal property' assets such as inventory for a retailer or 'personal property' equip from a service business or landlord. When a lawyer deposits a check in payment for professional services, did he get paid for real or personal property?
And so is cash 'real' or 'personal' property? Neither? Both? Some third category? Does it depend on the source?
Cash (such as your checking account or T-bills) is certainly part of the overall value of a commercial entity/operation.... but if we start with the assumption that a commercial asset's total value is the sum of its 'real property' value and its 'personal property' value, what category is the cash a part of?
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snipped-for-privacy@yahoo.com wrote:

Real property vs personal property is a legal concept rather than an accounting concept. Only land and buildings are considered real property.
Given that assets fall into one of the two categories: personal or real anything other than land and buildings -- including cash -- is personal property.
HTH Jerry
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