Any assets of a large corporation that are not related to oits core business can be considered as non-core assets. These may include service companies that serve the core business, social facilities. Also, it includes assets in industries that are not related to the core business of the company, or placed in those geographic regions that are not key to the company's strategy. In addition, if the company's business is vertically integrated, the least profitable and least commercially attractive links in this structure can be non-core.