Asset Classification

Step 1: Understand the classification of fixed deposit accounts.
A fixed deposit is considered a non-current asset as it represents a long-term investment with a fixed maturity period.

Step 2: Evaluate the options.
- Non-Current Assets: Correct, as it is a long-term investment. - Non-Current Liabilities: Fixed deposits are not liabilities. - Current Liabilities: Does not apply here. - Current Assets: Fixed deposits are not part of the current assets category.

Step 3: Conclusion.
Hence, the fixed deposit account is classified under Non-Current Assets.

Final Answer: