the so-called intangible asset refers to an identifiable asset that has no physical form and is not monetary. Intangible assets can be divided into generalized intangible assets and intangible intangible assets, so it needs to be clearly distinguished. So, is the right to use a trademark an intangible asset? Let me introduce it to you! 1. Is the right to use a trademark an intangible asset? Yes. Defining trademark rights as intangible assets. Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. Intangible assets can be divided into broad sense and narrow sense. In broad sense, intangible assets include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights, etc. Because they have no material entities, they are manifested as some legal rights or technologies. However, intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets. 2. What is intangible assets Intangible assets refer to identifiable non-monetary assets without physical form. Intangible assets can be divided into broad sense and narrow sense. The broad sense of intangible assets includes monetary funds, financial assets, long-term equity investment, patent rights, trademark rights, etc. Because they have no physical entities, they are manifested as some legal rights or technologies. However, intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets. Third, the conditions of intangible assets 1. The economic benefits related to this intangible asset are likely to flow into the enterprise; As an intangible asset, a project must have the condition that the economic benefits of its production are likely to flow into the enterprise. Because the most basic feature of assets is that the expected economic benefits generated are likely to flow into the enterprise, if the expected economic benefits generated by a project cannot flow into the enterprise, it cannot be recognized as the assets of the enterprise. In accounting practice, to determine whether the economic benefits created by intangible assets are likely to flow into enterprises, it is necessary to make a reasonable estimate of various economic factors that may exist in the estimated service life of intangible assets, and there should be clear evidence to support it. 2. The cost of this intangible asset can be measured reliably. The self-created goodwill of an enterprise and the internally generated brands, newspaper names, etc. should not be recognized as intangible assets because their costs cannot be reliably measured.