intangible assets
Invisible business value
Intangible assets are valuable resources a company owns that have no physical form—patents, trademarks, copyrights, brand recognition, customer relationships, goodwill.
Unlike tangible assets such as equipment or real estate, you can't touch them, but they often constitute a company's most valuable holdings: The acquisition price reflected $2 billion in intangible assets.
Accountants distinguish intangible assets from goodwill, though casual usage sometimes conflates them.
Gradual debt reduction schedule
- impairmentDiminished function or capacity
- capitalizationUsing big letters properly
- fair valueReasonable exchange price
- useful lifeExpected functional duration
Privately owned technical methods
- know-howPractical ability to accomplish
- confidential informationPrivate data requiring discretion
- non-disclosure agreementsContracts requiring secrecy
- misappropriationWrongful taking of entrusted assets
reverse engineering · confidentiality agreements · secret recipes
Worth of name recognition
- reputationCollective opinion of someone
- customer loyaltyOngoing preference for one seller
- corporate imageFirm's cultivated public perception
- consumer trustBuyer faith in businesses
client relationships · customer base · brand recognition · brand value · customer retention · public perception · prestige · service quality
Origin of written work
- originalityNovel creative quality
- creative worksExpressions of artistic vision
- literary worksTexts of artistic value
- musical worksPieces of composed sound
artistic works · royalties · licensing · fair use · public domain · derivative works · copyright term · copyright notice
New device or method
- patentabilityEligibility for invention protection
- prior artPre-existing technical knowledge
- claimsStatements of truth
- patent officeAgency granting invention rights
USPTO · EPO · novelty · non-obviousness · design patent · infringement · exclusivity · patentee
Company's distinctive public face
- logosBrand identification symbols
- slogansCatchy promotional catchphrases
- trade namesCommercial product identifiers
- symbolsMarks conveying meaning
distinctiveness · trademark infringement · brand protection · brand guidelines
amortization
Gradual debt reduction schedule
- impairmentDiminished function or capacity
- capitalizationUsing big letters properly
- fair valueReasonable exchange price
proprietary technology
Privately owned technical methods
- know-howPractical ability to accomplish
- confidential informationPrivate data requiring discretion
- non-disclosure agreementsContracts requiring secrecy
misappropriation · reverse engineering · confidentiality agreements · secret recipes
brand equity
Worth of name recognition
- reputationCollective opinion of someone
- customer loyaltyOngoing preference for one seller
- corporate imageFirm's cultivated public perception
consumer trust · client relationships · customer base · brand recognition · brand value · customer retention · public perception · prestige · service quality · business ethics
authorship
Origin of written work
- originalityNovel creative quality
- creative worksExpressions of artistic vision
- literary worksTexts of artistic value
musical works · artistic works · royalties · licensing · fair use · public domain · derivative works · copyright term · copyright notice · infringement
invention
New device or method
- patentabilityEligibility for invention protection
- prior artPre-existing technical knowledge
- claimsStatements of truth
patent office · USPTO · EPO · novelty · non-obviousness · design patent · infringement · exclusivity · patentee · patent pending
brand identity
Company's distinctive public face
- logosBrand identification symbols
- slogansCatchy promotional catchphrases
- trade namesCommercial product identifiers
symbols · distinctiveness · trademark infringement · brand protection · brand guidelines
intangible assetstangible assets
Ownable items with substance
fixed assets · physical property · real property · equipment · inventory
intangible assetstangible assets
Ownable items with substance
fixed assets · current assets · real estate holdings · capital assets
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