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Research and development (known also as R&D [2]) is considered to be an intangible asset (about 16 percent of all intangible assets in the US), [11] even though most countries treat R&D as current expenses for both legal and tax purposes. [2] Most countries report some intangibles in their National Income and Product Accounts (NIPA).
Intangible assets are non-physical resources and rights that have a value to the firm because they give the firm an advantage in the marketplace. Intangible assets include goodwill, intellectual property (such as copyrights, trademarks, patents, computer programs), [4] and financial assets, including financial investments, bonds, and companies ...
Intangible property is used in distinction to tangible property. It is useful to note that there are two forms of intangible property: legal intangible property (which is discussed here) and competitive intangible property (which is the source from which legal intangible property is created but cannot be owned, extinguished, or transferred).
The Urgent Safeguarding List now numbers 35 elements. The Intergovernmental Committee also inscribed 25 elements on the Representative List of the Intangible Cultural Heritage of Humanity, which serves to raise awareness of intangible heritage and provide recognition to communities' traditions and know-how that reflect their cultural diversity.
Unlike physical assets such as machinery or real estate, intangible assets lack a physical presence. They include things like brand recognition, customer loyalty, patents, copyrights and business ...
This list is of heritage registers, inventories of cultural properties, natural and human-made, tangible and intangible, movable and immovable, that are deemed to be of sufficient heritage value to be separately identified and recorded. In many instances the pages linked below have as their primary focus the registered assets rather than the ...
Articles relating to intangible assets, assets that lack physical substance. Examples are patents , copyright , franchises , goodwill , trademarks , and trade names , as well as software . Subcategories
In the UK, IP has become a recognised asset class for use in pension-led funding and other types of business finance. However, in 2013, the UK Intellectual Property Office stated: "There are millions of intangible business assets whose value is either not being leveraged at all, or only being leveraged inadvertently". [46]