The correct answer is Option (3) → A, B and D only.
A. Capital work-in-Progress- Non current asset
B. Deferred tax Assets (net) - Non current asset
C. Loose tools- Current asset included in inventory
D. Railway slidings- Non current asset
E. Inventory- Current asset
ASSETS SIDE OF BALANCE SHEET
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 asset
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