1. Intangible assets are non-current assets in the asset category and are generally included in management expenses.

2. Intangible assets refer to identifiable non-monetary assets without physical form owned or controlled by an enterprise.

3. Intangible assets have three main characteristics:

1. They do not have a physical form.

2. Identifiable.

3. It is a non-monetary long-term asset.

4. Non-current assets include: held-to-maturity investments, long-term equity investments, fixed assets, and intangible assets.

Extended information:

Content of intangible assets:

1. Intangible assets include social intangible assets and natural intangible assets.

2. Social intangible assets usually include patent rights, non-patented technologies, trademark rights, copyrights, franchises, land use rights, etc.; natural intangible assets include natural gas and other natural resources that do not have physical physical forms.

3. Patent rights: refers to the exclusive rights granted by the national patent authority to applicants for inventions and creations within the statutory period, including invention patents, utility model patents and Design patent rights.

4. Non-patented technology: also known as proprietary technology, refers to various technologies that are not known to the outside world, should be used in production and business activities, do not enjoy legal protection, and can bring economic benefits. technologies and know-how.

5. Trademark rights: refers to the right to use a specific name or pattern exclusively on a certain type of designated goods or products.

6. Copyright: Producers enjoy certain special rights in accordance with the law over the literary, scientific and artistic works they create.

7. Franchise: Also known as business franchise or exclusive right, it refers to the right of an enterprise to operate or sell a specific product in a certain area or an enterprise to accept the use of its trademark or trade name by another enterprise. rights to technical secrets, etc.

8. Land use rights: refers to the state allowing an enterprise to enjoy the right to develop, utilize and operate state-owned land within a certain period of time.

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Baidu Encyclopedia - Intangible Assets

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