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1. Amortization of intangible assets
2. Property, plant and equipment
3. Intangible assets
4. Unearned income
Option1 is the right answer.
Unearned Income is NOT a Non Current Asset. It is a liability. Option4 is the answer.
Correct answer is4.Unearned Income is not a non-current asset
Both Option1 & Option4 are not a part of Non-Current Assets
Unearned income is liability actual so it is the best option.
4. Unearned income is a not a non current asset.
Amortization of intangible asset
1. Amortization of intangible assets................................
I think option1 and option4 is answer because one is expense while other is liability respectively.