The concept of intangible assets in accounting refers to a virtual asset that has three characteristics at the same time, namely: 1. It does not exist as a physical entity; 2. It is a special right owned by the enterprise that enables the enterprise to Therefore, it has achieved profitability that exceeds the average net income of peers of the same scale; 3. It is obtained by the enterprise for a fee. For example, patent rights, trademark rights and self-made copyrights transferred by purchase or investment, as well as intangible assets goodwill that cannot be transferred individually and identifiable intangible assets land use rights. To sum up, intangible assets are economic rights owned by a company that are expected to achieve higher than general profitability levels in the future for a long period of time.