An intangible asset is an asset that lacks physical substance. Examples are patents, copyright, franchises, goodwill, trademarks, and trade names, reputation...
20 KB (2,187 words) - 03:54, 11 June 2025
accounting, an asset is any resource owned or controlled by a business or an economic entity. It is anything (tangible or intangible) that can be used...
15 KB (1,777 words) - 13:16, 18 April 2025
Double Irish arrangement (redirect from Capital allowances for intangible assets)
are mostly technology and life sciences firms, can turn this into an intangible asset (IA) on their balance sheet, and charge it out as a tax-deductible...
168 KB (16,781 words) - 23:10, 30 April 2025
Intangible asset finance, also known as IP finance, is the branch of finance that uses intangible assets such as intellectual property (legal intangible)...
28 KB (2,944 words) - 23:56, 27 May 2025
Amortization (accounting) (category Intangible assets)
amortization is a method of obtaining the expenses incurred by an intangible asset arising from a decline in value as a result of use or the passage of...
3 KB (306 words) - 18:07, 15 August 2024
Valuation (finance) (redirect from Financial asset valuation)
for assets (for example, investments in marketable securities such as companies' shares and related rights, business enterprises, or intangible assets such...
44 KB (4,880 words) - 07:35, 14 May 2025
tangible property (sometimes also called real assets) such as land, real estate or commodities, and intangible assets such as intellectual property, including...
5 KB (623 words) - 20:26, 27 January 2025
A digital asset is anything that exists only in digital form and comes with a distinct usage right or distinct permission for use. Data that do not possess...
13 KB (1,398 words) - 01:14, 29 May 2025
Goodwill (accounting) (category Intangible assets)
In accounting, goodwill is an intangible asset recognized when a firm is purchased as a going concern. It reflects the premium that the buyer pays in addition...
11 KB (1,376 words) - 18:18, 8 June 2025
Intellectual capital (redirect from Knowledge assets)
of intangible assets not listed explicitly on a company's balance sheets. On a national level, intellectual capital refers to national intangible capital...
16 KB (1,860 words) - 16:20, 5 November 2024
tangible assets (physical objects such as complex process or manufacturing plants, infrastructure, buildings or equipment) and to intangible assets (such...
20 KB (2,212 words) - 10:06, 25 April 2025
2021. Intangible Asset Finance T Sabarwal "Common Structures of Asset-Backed Securities and Their Risks, December 29, 2005 Markit "Term Asset-Backed...
30 KB (4,377 words) - 12:15, 6 June 2025
Look up intangible in Wiktionary, the free dictionary. Intangibles or intangible may refer to: Intangible asset, an asset class used in accounting Intellectual...
565 bytes (99 words) - 22:31, 1 March 2022
Tax amortization benefit (category Intangible assets)
the amortization of an intangible asset. When the purchaser of an intangible asset is allowed to amortize the price of the asset as an expense for tax...
4 KB (514 words) - 10:47, 24 April 2024
Investment property, Goodwill, Intangible assets other than goodwill, etc.) should be referred to by name. A baking firm's current assets would be its inventory...
10 KB (1,142 words) - 06:10, 24 April 2025
Brand licensing means renting or leasing of an intangible asset. It is a process of creating and managing contracts between the owner of a brand and a...
11 KB (1,234 words) - 10:00, 15 May 2025
Book value (category Asset)
costs made against the asset. Traditionally, a company's book value is its total assets[clarification needed] minus intangible assets and liabilities. However...
12 KB (1,715 words) - 07:13, 14 February 2025
Balance sheet (redirect from Net current asset)
Non-current assets (Fixed assets) Property, plant and equipment Investment property, such as real estate held for investment purposes Intangible assets, such...
21 KB (2,203 words) - 05:09, 26 November 2024
Human capital (redirect from Human assets)
generation as compared to the preceding generation. Human capital is an intangible asset, and it is not owned by the firm that employs it and is generally not...
41 KB (5,054 words) - 22:32, 12 June 2025
The term asset swap has a number of different meanings: In accounting, it refers to an exchange of tangible for intangible assets. In finance, it refers...
7 KB (1,148 words) - 14:47, 30 August 2024
Real assets differ from financial assets in that financial assets get their value from a contractual right and are typically intangible. Real assets are...
6 KB (706 words) - 19:06, 10 February 2025
but also intangible (e.g., patents, intellectual property, data). Non-financial assets can be further divided into produced assets (fixed assets, inventories...
2 KB (172 words) - 11:51, 9 May 2024
of an instrument approach begins Intangible asset finance, the branch of finance that deals with intangible assets Integrated Architecture Framework...
2 KB (256 words) - 05:07, 16 April 2025
Retrieved 15 September 2023. Sanjay Borad (2022). Replacement Value Method of Equity Valuation See for example: "Intangible Asset Valuation", CBV Institute...
8 KB (910 words) - 07:49, 23 April 2025
Brand equity (redirect from Brand asset evaluation)
the brand as a financial asset. In short, a calculation is made regarding how much the brand is worth as an intangible asset. For example, if you were...
31 KB (4,282 words) - 19:06, 9 June 2025
government specified lives by class of intangible asset, see the table in Tax amortization lives of intangible assets UK: ICTA, ___; Canada: [ Income Tax...
25 KB (3,184 words) - 23:14, 22 December 2024
example is Amazon. Intangible assets: Brand identity, think Nike or Apple; patents; and government licenses are examples of intangible assets. Cost advantage:...
4 KB (385 words) - 03:39, 3 April 2025
Network orchestrator (section Intangible Assets)
important "assets" such as customers, sentiment, and networks relationships. This leads many companies to under-allocate capital to intangible assets. This...
11 KB (1,096 words) - 01:45, 20 November 2024
can be calculated either including or excluding intangible assets and goodwill. When intangible assets and goodwill are excluded, the ratio is often specified...
8 KB (1,059 words) - 04:15, 7 June 2024
symbolic cultural asset. According to the 2003 Convention for the Safeguarding of the Intangible Cultural Heritage, the intangible cultural heritage (ICH)...
59 KB (3,910 words) - 19:25, 24 May 2025