Intangible assets are reported on the balance sheet

a. before property, plant, and equipment.

b. immediately after the current assets.

c. immediately after the property, plant, and equipment.

d. before the current assets.

c. immediately after the property, plant, and equipment.

Explanation:

We must remember than the assets must be listed in a decreasing order of liquidity that is, the closer the asset is to be converted to cash, the higher is on the list

so we ussually got:

current assets

cash

account receivable (cash we have to collect)

inventory (we need to sale and collect to make it cash)

non-current assets

PPE (is not easy to sale a 10 floor building or an iron-cast furnance)

Intangible assets

How can we sale our goodwill? The only way to do so is by selling the business entirely.

How can we sale a patent? we need to findsomeone willing to purchased, agree to a price and collected

As notice intangibles are less liquid hant PPE thus; we need to place it below PPE