Which of the following items are part of Intangible non-current Assets?A. PatentsB. FurnitureC. Statement of Profit & Loss A/c (Dr)D. GoodwillE. TrademarkChoose the correct answer from the options given below:

Non-current intangible assets are identifiable non-monetary assets without physical substance.\begin{itemize}\item \textbf{A. Patents}, \textbf{D. Goodwill}, and \textbf{E. Trademark} possess no physical form but hold long-term value, placing them under Intangible Assets.\item \textbf{B. Furniture} is a tangible asset (Property, Plant, and Equipment).\item \textbf{C. Statement of Profit & Loss A/c (Dr)} is a debit balance representing losses, which is deducted under Reserves and Surplus in Shareholders' Funds.\end{itemize}Therefore, A, D, and E are the correct components.