Each of the following items in this section consists of a sentence, the parts of which have been jumbled. These parts have been labelled as P, Q, R and S. The parts are rearranged in four sequences, namely (a), (b), (c) and (d). You are required to select the most appropriate option that sequences the parts correctly and mark your response on the Answer Sheet accordingly.

P: the book-value of a loan or
Q: an intangible asset over a set period of time
R: used to periodically lower
S: amortisation is an accounting technique

Options