What does not belong to intangible assets is D goodwill. Intangible assets refer to non-monetary long-term assets that have no physical form and are held by an enterprise to produce goods or provide services, lease to others, or for management purposes. Assets, including patent rights, non-patented technologies, trademark rights, copyrights and land use rights, etc.

Intangible assets do not have physical entities, but are represented by certain legal rights or technologies. Including social intangible assets and natural intangible assets. Social intangible assets usually include patents, non-patented technologies, trademark rights, copyrights, franchises, land use rights, etc.; natural intangible assets include natural resources such as natural gas that do not have physical physical forms.

Extended information:

Intangible assets can be recognized only if they meet the following conditions at the same time:

1. The cost of the intangible asset can be measured reliably.

The goodwill created by the enterprise as well as the brands, newspaper names, etc. generated internally should not be recognized as intangible assets because their costs cannot be measured reliably. The economic benefits related to the intangible asset are likely to flow to the enterprise.

2. As an item recognized as an intangible asset, it must meet the condition that the economic benefits of its production are likely to flow into the enterprise. Because the most basic characteristic of an asset is that the economic benefits generated are likely to flow into the enterprise, if the economic benefits generated by a certain project are not expected to flow into the enterprise, it cannot be recognized as an asset of the enterprise.

In accounting practice, to determine whether the economic benefits created by intangible assets are likely to flow into the enterprise, it is necessary to make reasonable estimates of various economic factors that may exist within the expected service life of the intangible assets, and should There is clear evidence to support it.

Baidu Encyclopedia-Intangible Assets