Which of the following assets is a fictitious asset?

Option d: Preliminary expenses a/c

Fictitious assets are such assets whose benefit is derived over a longer period of time, Like Deferred revenue expenditure, Misc. expenses, Preliminary expenses, Accumulated loss,etc. These assets are intangible too. In the other hand Goodwill, Trade Mark, Patents, Copyrights are intangible assets but not fictitious.

good will ,,,,,,,,,,,,,,,,,,,

Goodwill A/C is considered a Fictitious asset since in non-tangible in nature.