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| Which of the following would be classified within non-current assets on the statement of financial position? (1) Property held for resale by a property development business (2) Research costs in a pharmaceutical business (3) Offices owned and used by a business (4) Laptops that are usually sold off to staff when they are five years old A 1 and 4 B 3 and 4 C 2 and 3 D 1 and 2 |