Скачать или смотреть What Is An Intangible Asset?

Intangible assets are resources that are not physical in nature. This means that these assets have no physical form and cannot be touched. They also are not financial assets, meaning items such as stocks and bonds, which cannot physically be touched, don’t count as intangible assets. Things such as patents, copyrights, and intellectual properties are considered intangible assets. Intangible assets that are bought are listed in accounting records while intangible assets created by a company are not. Unlike other types of assets, intangible assets can’t be used as collateral since they aren’t easily converted into cash.

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