The correct option is
A Assets
Assets are economic resources of an enterprise that can be usefully expressed in monetary terms. Assets are items of value used by the business in its operations. For example, Super Bazaar owns a fleet of trucks, which is used by it for delivering foodstuffs. The trucks, thus, provide economic benefit to the enterprise. This item will be shown on the asset side of the balance sheet of Super Bazaar. Assets can be broadly classified into two types: Fixed Assets and Current Assets.
Fixed assets are assets held on long-term basis, such as land, buildings, machinery, plant, furniture and fixtures. These assets are used for the normal operations of the business.
Current assets are assets held on a short-term basis such as debtors (accounts receivable) , bills receivable (notes receivable), stock (inventory), temporary marketable securities, cash and bank balances