In French PCG, which class contains intangible assets

In French PCG, which class contains intangible assets

 In French PCG, which class contains intangible assets (immobilisations incorporelles)?

A. Class 1

B. Class 2

C. Class 3

D. Class 4

Answer: B

Explanation: The French Plan Comptable Général (PCG) classifies accounts into 9 main classes. Class 2 is specifically for intangible fixed assets (immobilisations incorporelles), such as patents, trademarks, and goodwill. Class 1 is for tangible fixed assets, Class 3 for current assets, and Class 4 for receivables and payables.