Which of the following are not tangible resources?

(A) trade secrets, patents, copyrights
(B) state-of-the-art production machinery
(C) technical and scientific skills
(D) firm borrowing capacity

a.) Trade secrets, Patents, copyrights.

Explanation:

Intangible assets are nonphysical assets managed over the long-term. Intangible assets are usually intellectual assets, and as a result, it's hard to designate value to them because of the possibility of future benefits.Depending on the nature of the industry, intangible assets may involve internet field names, administration events, authorizing agreements, service agreements, machine software, designs, documents, joint ventures, medical records, licenses, and business secrets. Intangible assets append to a company's potential future value and can be significantly more worthwhile than its physical assets.