Intangible assets include trademark rights, land use rights, franchises, goodwill, and copyrights.

1. Trademark rights

Trademark rights refer to the rights that trademark owners have over their registered trademarks. Trademark rights include exclusive use rights and prohibition rights.

2. Land use rights

Land use rights refer to the rights granted by the state to entities and individuals to develop, utilize and operate state-owned land within a certain period of time. Land use rights are limited, statutory and paid.

3. Franchise

Franchise means that the franchisor grants the franchisee the use of its competitive and attractive trade name, trade name, trademark and a complete set of operations in the market. Pattern rights. Franchise is a special intangible asset, which includes the right to use trade names, trademarks, patents, non-patented technologies, etc.

The mode of operation of a franchise is that the franchisor grants its trade name, trademark, patent, etc. in the form of a contract to the franchisee for use, and the franchisee pays the franchisor corresponding royalties.

4. Goodwill

Goodwill refers to the corporate image and reputation of an enterprise due to excellent management, customer trust or other special advantages. It cannot exist independently and is usually attached to other assets, such as trademark rights, patent rights, etc. The value of goodwill mainly comes from the good image and reputation of the enterprise, as well as various advantages and conditions related to this.

Goodwill is identifiable and separable, but it is usually difficult to measure its value individually. The value of goodwill usually needs to be reflected when combined with other assets, such as brand value, customer loyalty, etc. The value of goodwill can be assessed through valuation methods such as market value method and income method.

5. Copyright

Copyright, also known as copyright, refers to the personal rights and property rights enjoyed by authors of literary, artistic and scientific works and their related subjects in accordance with the law. Copyright includes reproduction rights, distribution rights, rental rights, performance rights and other rights. Copyright is a type of intellectual property rights, which is different from trademark rights and patent rights.

Copyright mainly protects the rights of literary and artistic works, while trademark rights and patent rights protect commercial logos and inventions.