[单选题] What is the purpose of amortisation?
A. To ensure that funds are available for the eventual purchase of a replacement non-current asset
B. To allocate the cost of an intangible non-current asset over its useful life
C. To account for the risk associated with intangible assets
D. To reduce the cost of an intangible non-current asset in the statement of financial position to its estimated market value
[单选题] Which of the following items are not intangible non-current assets (that all generate future economic benefits, and whose costs can be measured reliably)?
1.Computer hardware owned by a business
2.Operating software is inseparable from operating the computer hardware (1)
3.A patent bought by a business
4.An extension to an office building owned by a business
A. All four items
B. 1, 2 and 4 only
C. 1 and 2 only
D. 1 and 4 only