The correct answer is: B. Intangible fixed assets.
Amortization is the process of allocating the cost of an intangible asset over its useful life. Intangible assets are long-lived assets that do not have physical substance, such as patents, trademarks, and goodwill. The cost of an intangible asset is amortized over its useful life using a systematic and rational method.
Tangible fixed assets are long-lived assets that have physical substance, such as land, buildings, and equipment. The cost of a tangible fixed asset is depreciated over its useful life using a systematic and rational method.
Current assets are assets that are expected to be converted into cash or used up within one year. Examples of current assets include cash, accounts receivable, and inventory.
Quick assets are current assets that can be converted into cash quickly. Examples of quick assets include cash, marketable securities, and accounts receivable.
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