non current assets or fixed assetsin usual

Question

Non Current Assets or Fixed Assets

In usual countries, not current assets are commonly classified like:

a) Intangible assets

1. Patents
2. Licences
3. Development Costs
4. Goodwill

b) Tangible Assets

1. Land and buildings
2. Plant and Equipment
3. Furniture, fixtures and fittings

c) Investments

1. Loans
2. Shares