intangible asset
intangible asset — noun
1. a valuable item that a business owns which has no physical form, such as a trust
a valuable item that a business owns which has no physical form, such as a trusted brand name, a registered patent, customer loyalty, or a strong reputation — each capable of affecting the company's total financial value.
When the Watanabe family sold their chain, the brand name counted as an intangible asset.
counted as an intangible asset
Patents and copyrights are common intangible assets that technology companies report on their balance sheets.
common intangible assets that [type of company] report
After acquiring the startup, the lawyers spent weeks calculating the value of its intangible assets.
A customer database is often one of the most powerful intangible assets a business owns.
Banks are increasingly willing to lend money against intangible assets such as trademarks.
- intellectual property
a narrower category covering patents, copyrights, and trademarks specifically created by the mind
- goodwill
the value of a company's reputation and customer relationships, a specific type of intangible asset
- brand equity
the commercial value of a brand name, a specific intangible asset derived from consumer perception
- tangible asset
a physical asset such as land, machinery, or cash
文法句型
intangible asset of [company]
[type of] intangible asset
用法筆記
Often appears in the plural form 'intangible assets'. Common in financial reports, company valuations, and accounting discussions. Contrasts with 'tangible assets' (有形資產), which are physical items like buildings, machinery, or inventory.