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प्रश्न
Which of the following items is shown under the head ‘Non-Current Assets’ while preparing the Balance Sheet of a company?
विकल्प
Stores and Spares
Current Investment
Inventory
Patents
MCQ
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उत्तर
Patents
Explanation:
Patents are intangible assets that provide long-term economic benefits to a company, so they are shown under:
Non-Current Assets → Intangible Assets
Other options like Stores and Spares, Current Investments, and Inventory are all classified under Current Assets.
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