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Intangible Assets

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In accounting and law, intangible assets are nonphysical assets or things of value, such as trademarks, patent rights, copyrights (known collectively as intellectual property), franchise rights, leasehold interests, and noncompete agreements, as well as unquantifiable assets often referred to as goodwill or deferred costs, such as corporate culture and strategy, customer satisfaction, and employee loyalty. Although they lack physical substance, intangible assets—also called intangible property—may represent a substantial, or even a major, portion of a company's total assets.

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Copyright © 2011 Advameg, Inc.