Intangible assets refer to identifiable non-monetary assets without physical form owned or controlled by an enterprise. Intangible assets can be divided into broad and narrow senses. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have physical entities, but are expressed as certain legal rights. or technology. So it counts in a broad sense.

However, in accounting, intangible assets are usually understood in a narrow sense, that is, patent rights, trademark rights, etc. are called intangible assets. There are corresponding physical rights, and stocks, claims, and options are generally not considered to be intangible assets.

Intangible assets must have the following three characteristics: 1. Do not have a physical form 2. Be identifiable 3. Belong to non-monetary long-term assets, that is, they are non-monetary assets and can bring benefits to the enterprise in multiple accounting periods Future economic benefits usually have a useful life of more than one year, and their value will be gradually amortized in each income period; generally speaking, the exercise time limit of options ranges from one to three, six, or nine months, and they do not meet the requirements of Article 1. Three characteristics.