The following are classified in the balance sheet as a non-current assets, except;a.Cashb.Buildingc.All are non-current assetsd.Machinery

To determine which item is not classified as a non-current asset, let's analyze each option provided:

1. Cash: Cash is classified as a current asset, as it is readily available for use within a short time frame, typically within one year.

2. Building: A building is considered a non-current asset as it is a long-term investment and is used in a company's operations over several years.

3. All are non-current assets: This option would be true only if all items listed were non-current assets.

4. Machinery: Machinery is also classified as a non-current asset since it is a long-term asset used in production or operational processes.

Final Answer

a. Cash is the item that is not classified as a non-current asset.