First, according to the channels for enterprises to obtain intangible assets:

It can be divided into intangible assets created (or owned) by enterprises and intangible assets purchased. The former is developed and created by enterprises themselves and formed due to objective reasons, such as self-created patents, non-patented technologies, trademark rights and goodwill. The latter is that enterprises buy from other units at a certain cost, such as outsourcing patent rights and trademark rights.

Second, according to the classification of legal protection:

It can be divided into legal intangible assets and profitable intangible assets. Patent rights and trademark rights are protected by relevant national laws and are called legal intangible assets; Intangible assets without legal protection, such as non-patented technology, are called profitable intangible assets.

Third, according to whether it can exist independently:

It can be divided into tangible intangible assets and intangible assets. All intangible assets with special names that can be acquired, transferred or sold separately are called identifiable intangible assets, such as patent rights and trademark rights; Intangible assets that can't be specifically identified, can't be obtained separately, and leave the enterprise are called intangible assets that can't be accurately referred to, such as goodwill.

In addition, the classification of intangible assets abroad can be divided into right intangible assets (such as lease right), relational intangible assets (such as customer relationship and customer list), combined intangible assets (such as goodwill) and intellectual property rights (including patent right, trademark right and copyright). In a broad sense, intangible assets are divided into promoting/selling intangible assets, manufacturing intangible assets and financial intangible assets.

It should be admitted that there are still differences in our understanding of intangible assets at present, and the scope and content of intangible assets need to be further discussed. Generally, intangible assets that are assessed include patents, non-patented technologies, production licenses, franchise rights, lease rights, land use rights, mineral resources exploration and mining rights, trademark rights, copyrights, computer software, etc.