Q.Find the odd one out :

Machinery is a tangible asset while the other three are intangible assets, so the odd one out is (d).

Assets are classified by physical form:

• Intangible assets have no physical existence but carry value — examples: goodwill, patents, copyrights, trademarks.
• Tangible assets have a physical form and can be seen and touched — examples: machinery, buildings, furniture, stock. …