Which of the following is an example of an intangible non-current asset?

Goodwill is indeed classified as an intangible non-current asset because it represents the excess value paid during a business acquisition over the fair market value of the identifiable assets and liabilities. Unlike tangible assets such as land, inventory, or equipment, goodwill does not have a physical presence and cannot be seen or touched. It typically arises from factors such as brand reputation, customer relationships, and employee morale, which contribute to future economic benefits but do not constitute a physical asset.

Intangible non-current assets, like goodwill, are generally long-term assets that provide value over time through their association with a business's earning potential, making them crucial for company valuations and financial statements. Therefore, identifying goodwill as an intangible asset distinctly distinguishes it from the other options listed, all of which are tangible or current assets.