Match List I with List II.

Choose the correct answer from the options given below :

A-II, B-IV, C-I, D-III

The correct answer is option (2) : A-II, B-IV, C-I, D-III

* Revenue from operation- Sale of Services. The items included in the Revenue from operations are:
(i) Sale of products
(ii) Sale of services
(iii) Other operating revenues 

* Finance Cost- Interest on Debentures. Finance cost refers to the expenses incurred by a company in the form of interest charges on its borrowings or loans. When a company borrows money, it often has to pay interest on the borrowed amount. This interest cost is considered a finance cost and is reported in the company's income statement. Finance costs can include interest on bank loans, bonds, or any other form of debt.

* Amortization Expenses- Goodwill written off. Amortization is the process of allocating the cost of an intangible asset over its useful life. Intangible assets include items such as patents, copyrights, trademarks, and goodwill. Unlike tangible assets (e.g., buildings, machinery), intangible assets don't have a physical presence but can have significant value to a business. The amortization expense is calculated by spreading the cost of the intangible asset over its estimated useful life.

* Other Income-  Profit on sale of Investment. Any income other than sale of services and products is included in other income not in revenue from operations.