The boat used by a farmer is an example of .

Transportation assets.

Explanation:

In business, Transportation assets refers to the type of assets that usually used to move/distribute every objects that are needed for the business operation.

For farmers, there are two most common transportation assets. Trucks typically used to distribute their crops through land route and  Boats  that are typically sued to reach the market if the farm is located near the river or lake.

where is the passage