Which of the following items (that all generate future economic benefits, and whose costs can be measured reliably), is an intangible non-current asset? 1 Computer hardware owned by a business 2 Operating software that operates the computer hardware in (1) 3
A、patent bought by a business 4 An extension to an office building owned by a business
A、All four items
B、1, 2 and 4 only
C、1 and 2 only
D、3 only
A、patent bought by a business 4 An extension to an office building owned by a business
A、All four items
B、1, 2 and 4 only
C、1 and 2 only
D、3 only
【参考答案及解析】
A patent has no physical substance and provides future economic benefits; it is therefore anintangible non-current asset. Computer hardware is a tangible non-current asset as it is physical in substance and provides future economic benefits. Operating software that operates the computer hardware on first glance may appear to be an intangible non-current asset. However since it is an integral part of the computer hardware (which could not function without it) it is classed as part of the computer hardware.A building extension has physical substance and provides future economic benefits and is therefore a tangible non-current asset.
A patent has no physical substance and provides future economic benefits; it is therefore anintangible non-current asset. Computer hardware is a tangible non-current asset as it is physical in substance and provides future economic benefits. Operating software that operates the computer hardware on first glance may appear to be an intangible non-current asset. However since it is an integral part of the computer hardware (which could not function without it) it is classed as part of the computer hardware.A building extension has physical substance and provides future economic benefits and is therefore a tangible non-current asset.