Trademark rights or patent rights are neither fixed assets nor current assets of the enterprise, but should be considered intangible assets.

Intangible assets refer to assets that are used by enterprises for a long time but do not have physical form, including patent rights, trademark rights, copyrights, land use rights, non-patented technologies and honors, etc.

Intangible assets are special commodities that have value and use value. They can be transferred for a fee in the market, and over time, they will bring huge potential profits to the enterprise. Therefore, taking protective measures for intangible assets and formulating savings plans are important means to prevent their loss.