Property and materials include intangible assets. The assets of an enterprise include current assets and solid non-current assets. Intangible assets are non-current assets, which refer to identifiable non-monetary assets without physical form owned or controlled by the 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.