Intangible Asset

/ɪnˈtæn.dʒə.bəl ˈæs.et/

Definitions

  1. (n.) An asset that lacks physical substance but holds economic value, such as intellectual property, goodwill, or trademarks.
    The company reported its patents as intangible assets on the balance sheet.

Forms

  • intangible assets

Commentary

Intangible assets are crucial in accounting and legal contexts, particularly for valuation and intellectual property rights; careful identification distinguishes them from tangible assets.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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Amicus Docs | Intangible Asset Definition