E4-16A. (Learning Objectives 2 and 3: Aggregating assets on the Balance Sheet) Travis Ltd. has the following assets. Assuming that each account is not material, what is the highest level of aggregation allowed under IAS 1?

Trade receivables Building Inventory—raw materials Other receivables Plantation Inventory—work-in-progress Notes receivables Intellectual property rights Inventory—finished goods Cash on hand Equipment Short-term share investments Deposits at banks Furniture and fixtures Investment under equity method Prepayments and deposits Motor vehicles Goodwill