Classify the following items under major heads and sub-heads (if any) in the Balance Sheet of the company as per Schedule III, Part I of the Companies Act, $\displaystyle 2013$ : (a) Capital Work-in-Progress (b) Stores and Spares (c) Public Deposits

S.N. Item Major Head Sub Head a Capital Work in Progress Non-Current Asset Fixed Assets / Property, Plant and Equipment and Intangible Assets – Capital Work in Progress b Stores and Spares Current Assets Inventories c Public Deposits Non-Current Liabilities Long Term Borrowings .