Which of the following can be classified as intangible assets?

Intangible assets are those that do not have a physical presence but still hold value. Financial instruments and bank accounts fall under this category because they represent claims to future cash flows or financial values rather than tangible items. For example, a bank account is a record of funds that can be accessed and used, while financial instruments may include stocks or bonds that indicate ownership or a right to receive money in the future.

In contrast, the other options listed involve tangible assets or material goods. Furniture and household goods are physical items that can be seen and touched, while real estate properties encompass land or buildings. Construction materials are also tangible assets as they are physical products used in building structures. Therefore, financial instruments and bank accounts are the only options that fit the definition of intangible assets.