Final answer:
To show values for a special group of assets separately, the correct object to create is 'Asset classes'. These help categorize assets on a balance sheet and are crucial for detailed financial reporting and asset management.
Step-by-step explanation:
When tasked with showing values for a special group of assets separately on a balance sheet, the correct objects to create would be d) Asset classes. Asset classes categorize assets with similar characteristics and help in providing a detailed and organized financial statement. Unlike accounts receivable, cost centers, or profit centers, asset classes allow for disaggregation of assets in a manner that reveals their different natures and potential financial impacts.
Understanding the classification of assets is critical in business and accounting. An asset is an item of value that a firm or an individual owns. By using asset classes, firms can track their resources and manage their asset-liability time mismatch, ensuring that their long-term assets are funded appropriately relative to their short-term liabilities.