Single choice 45) Which of the following is not an example of a non-current asset? O Property, plant and equipment Computers Inventory Fixtures and fittings Single choice 46) A sales transaction is agreed with a value of CU1,000. Historic evidence indicates that there is a 5% credit risk of default. How much revenue should the seller initially recognize in their financial statements? Cannot be determined CUO O CU950 O CU1,000