intangible assets: translation
those assets of a business, which cannot be assigned a firm, fixed value, such as leases, franchises, goodwill and patent rights. Glossary of Business Terms
A sub-category of fixed assets in the balance sheet of a company. Fixed assets which are not physical and cannot be touched, e.g. goodwill, brands. Note that not all intangible assets are shown on the balance sheet on the basis that they are too difficult to measure reliably. Dresdner Kleinwort Wasserstein financial glossary
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The non-physical assets of a company such as patents, copyright, a brand name, goodwill etc.
► See Assets.