Companies acquire non-current (fixed) assets for a variety of reasons, including:

(i) to act as a hedge against inflation

(ii) to resell at a profit in the future

(iii) to avoid holding cash surpluses

(iv) to use in the course of the business 

Which of the above is/are reflected in the accounting definition of non-current (fixed)
assets?

(a) (i) only

(b) (i) and (ii) only

(c) (iii) and (iv) only

(d) (iv) only