There are goodwill created by enterprises, and there are goodwill generated by business combination that should not be included in intangible assets. Intangible assets refer to identifiable non-monetary assets owned or controlled by enterprises without physical form. It mainly includes patent right, non-patented technology, trademark right, copyright, franchise right, etc.

Meet one of the following conditions, is considered to be identifiable:

(1) can be separated or separated from the enterprise. And can be used for sale, transfer, license, lease or exchange alone or together with related contracts, assets or liabilities.

(2) From contractual rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations.