The term ‘Amortisation’ is generally used to indicate the fall in value of the following:

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

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