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intangible asset
(redirected from Intangible assets)

    Also found in: Acronyms, Wikipedia, Hutchinson 0.04 sec.
Intangible Asset
An asset that is not physical in nature.

Notes:
Examples are things like copyrights, patents, intellectual property, and goodwill. These are the opposite of tangible assets.

Intangible asset
A legal claim to some future benefit, typically a claim to future cash. Goodwill, intellectual property, patents, copyrights, and trademarks are examples of intangible assets.
intangible asset
An asset such as a patent, goodwill, or a mining claim that has no physical properties. Since intangible assets are often difficult to value accurately, such assets when included on a corporate balance sheet may have a true value significantly different from the dollar amounts indicated there. Compare tangible asset.


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? Mentioned in ? References in periodicals archive
 
The following intangible assets are covered by Sec.
The ins and outs of Sec. 197 by Bayer, Paul / The Tax Adviser
Many businesses will have significant intangible assets, leading to an inquiry about how these intangible assets will be treated in a like-kind exchange.
New TAM highlights issues in like-kind exchanges involving intangibles by Lipton, Richard M. / Tax Executive
142, the useful life of certain intangible assets is difficult to judge, particularly assets that involve contracted or other legally set terms.
Amortization of certain intangible assets: companies should question ... by Mueller, Jennifer M. / Journal of Accountancy
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