Please answer the questions 9.10, 9.11 and 9.12 with your detailed explanations, it's much appreciated!

PF purchased a quota for carbon dioxide emissions for $15,000 on 30 April 206 and capitalised it as an intangible asset in its statement of financial position. PF estimates that the quota will have a useful life of three years. What is the journal entry required to record the amortisation of the quota in the accounts for the year ended 30 April 20X9? 9.11 What is the purpose of amortisation? To allocate the cost of an intangible non-current asset over its useful life To ensure that funds are available for the eventual purchase of a replacement noncurrent asset To reduce the cost of an intangible non-current asset in the statement of financial position to its estimated market value To account for the risk associated with intangible assets 9.12 Which of the following items (that all generate future economic benefits, and whose costs can be measured reliably), is an intangible non-current asset? (1) Computer hardware owned by a business (2) Operating software that operates the computer hardware in (1) (3) A patent bought by a business (4) An extension to an office building owned by a business All four items 1,2 and 4 only 1 and 2 only 3 only