Which is an intangible asset under French PCG

Which is an intangible asset under French PCG

Which is an intangible asset under French PCG?

A. Land

B. Patents (brevets)

C. Inventory

D. Cash

Answer: B

Explanation: Intangible assets (immobilisations incorporelles) are non-physical assets with no tangible form but have value to the company. Patents (brevets) are intangible assets because they represent exclusive rights to an invention. Land is a tangible fixed asset (Class 1), inventory is a current asset (Class 3), and cash is a current asset (Class 5).