Does not belong.

According to Query Hushuo Finance and Taxation, options are not intangible assets. Intangible assets refer to identifiable non-monetary assets without physical form owned or controlled by an enterprise, mainly including patents, trademarks, copyrights, non-patented technologies, land use rights, franchises, etc. An option is a contract that gives the holder the right to purchase or sell an asset at a fixed price on or at any time before that date. It is not an intangible asset.