The leased patent rights and the company's own brand are not intangible assets of the company: they are because intangible assets are obtained or created by the company for the purpose of carrying out production and business activities, and can bring future economic benefits to the company. , but assets that do not have physical entities, but whose value cannot be measured and confirmed.

Intangible assets do not have a physical form and are invisible assets. They are assets used to produce goods or provide services, leased to others, or owned for administrative management. It is a long-term asset rather than a current asset.

The future economic benefits provided by intangible assets are highly uncertain. Some intangible assets (such as goodwill) only exist and play a role in a specific enterprise; the benefit period of some intangible assets is difficult to determine and will be replaced with market competition and the invention of new technologies.