Which of the following does not fall under the scope of Intellectual Property Rights (IPRs)?

Intellectual Property Rights (IPRs) protect creations of the mind—such as inventions, literary and artistic works, symbols, names, and images. Here's what each option covers: • A. Trademark – Protects brand names, logos, and symbols (IPR). • B. Patent – Protects new inventions or processes (IPR). • C. Copyright – Protects original literary, musical, and artistic works (IPR). • D. Tangible assets like factory equipment – These are physical assets, not intellectual property. • E. Geographical Indications (GIs) – Protect names or signs indicating a product’s origin and qualities (IPR).