Which of the following items are part of Intangible non current Assets?

A. Patents
B. Furniture
C. Statement of Profit & Loss A/c (Dr.)
D. Goodwill
E. Trademark

Choose the correct answer from the options given below:

A, D and E only

The correct answer is Option (3) - A, D and E only.

A. Patents- Intangible non current asset
B. Furniture- Tangible non current asset
C. Statement of Profit & Loss A/c (Dr)- Shown as negative balance in reserves and surplus
D. Goodwill- Intangible non current asset
E. Trademark- Intangible non current asset

An intangible non-current asset refers to an asset that does not have a physical presence but has long-term value for a company. These assets are expected to provide benefits over a period greater than one year and are not easily converted into cash.