What is the purpose of amortisation?
选项：

A:To allocate the cost of an intangible non-current asset over its useful life.;
B:To ensure that funds are available for the eventual purchase of a replacement non-current asset. ;
C:To reduce the cost of an intangible non-current asset in the statement of financial position to its estimated market value. ;
D:To account for the risk associated with intangible assets.