The classification follows the prescribed format of Schedule III to the Companies Act, 2013. Goodwill is an intangible asset. Forfeited shares are added to the Share Capital. Acceptances (bills payable) are trade payables. Preliminary expenses are fictitious assets shown under Other Non-current Assets. Capital reserve is part of Reserves and Surplus. Loans from banks are long-term borrowings if not repayable within 12 months. Investments are non-current if long-term. Interest accrued and due is a current liability payable immediately, while interest accrued but not due is also a current liability (Other Current Liabilities) as it falls under the definition of current liabilities payable within 12 months.