Which of the following is not an example of intangible assets? A) Franchise rights B) Goodwill C) Patents D) Land

D

D ( Land ) is not intangible asset

D.
LAND

D_ LaND

land

LAND OF COURSE

land

D: land is a tangible asset but what is the relevance between asset classifying and excel application !!!

Intangible assets are identifiable non monetary asset without physical substance.By physical substance you mean something that exists physically and is tangible.From above it is clear that Goodwill, Franchise and patents all don't have physical existence.So they are all intangible assets.Therefore, your choice is land.
International standard that deal with all the reporting related issues of intangible assets is IAS38.
You might find this link quite useful http://www.iasplus.com/en/standards/ias/ias38

land D cause it can ce realizable cy5 scenes

LAND