Tangible assets are assets in the form of concrete material products, including productive tangible assets and unproductive tangible assets. Productive tangible assets refer to assets created through production activities, while unproductive tangible assets refer to assets obtained through natural provision without production.
Intangible assets refer to identifiable non-monetary assets that are owned or controlled by enterprises and have no physical form. Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no material entity, they show some legal rights or technologies.
Extended data
Assets refer to economic resources owned or controlled by an enterprise that can be measured in money, including all kinds of property, creditor's rights and other rights. According to different standards, the assets of enterprises have many different classifications.
According to liquidity, assets can be divided into current assets and non-current assets. Current assets refer to cash and assets that can be reasonably expected to be realized, sold or consumed within a business cycle of one year or more, mainly including monetary funds, short-term investments, receivables and prepayments, inventories, prepaid expenses and other items.
Non-current assets, also known as long-term assets, refer to assets used by enterprises for a long time or held for a certain purpose, including long-term investments (including long-term debt investments, long-term equity investments and other long-term investments), fixed assets, intangible assets and other assets (such as long-term deferred expenses).
Assets are divided into current assets, fixed assets, long-term assets, intangible assets, deferred assets, biological assets and other assets according to their liquidity.
References:
Baidu encyclopedia-enterprise assets