| 释义 |
intangible assets Assets of an enterprise which cannot be seen or touched. This includes goodwill, patent, trade-marks, and copyright. In the case of goodwill there is no documentary evidence of its existence. There is in all these cases evidence that intangible assets exist, as they are occasionally bought and sold, but there is no continuing market, and in their nature they are non-homogeneous, so that their valuation is very uncertain. |