What is the correct order of writing subheads of fixed assets while preparing the balance sheet of a company?

A) Intangible assets
B) Intangible assets under development
C) Capital work-in-progress
D) Tangible assets

Choose the correct answer from the options given below.

DACB

The correct answer is option 3- DACB.

ASSETS
1) Non-Current Assets
(a) Fixed assets
       (i) Tangible assets
       (ii) Intangible assets
       (iii) Capital work-in-progress
       (iv) Intangible assets under development
(b) Non-current investments (c) Deferred tax assets (net) (d) Long-term loans and advances (e) Other non-current assets

2) Current Assets (a) Current investments (b) Inventories (c) Trade receivables (d) Cash and cash equivalents (e) Short-term loans and advances (f) Other current assets