Goodwill is not intangible assets. Intangible assets, including the exclusive right of the obligee to works, inventions, utility models, designs and trademarks, are non-monetary property. Goodwill cannot exist independently of the enterprise, can not be confirmed separately, and does not belong to intangible assets.

legal ground

Article 123 of the Civil Code

Civil subjects enjoy intellectual property rights according to law.

Intellectual property rights are the exclusive rights enjoyed by the obligee to the following objects according to law:

(1) works;

(2) Inventions, utility models and designs;

(3) Trademarks;

(4) Geographical indications;

(5) Business secrets;

(6) Layout design of integrated circuits;

(7) New plant varieties;

(8) Other objects prescribed by law.

Article 103 1

The civil subject enjoys the right of honor. No organization or individual may illegally deprive others of the honorary title, and may not denigrate or belittle the honor of others.

If the honorary title obtained should be recorded but not recorded, the civil subject may request to record it; If the record of the honorary title obtained is incorrect, the civil subject may request correction.