An asset without physical substance. Corporate intellectual property, brand recognition, and goodwill are all common intangible assets in the marketplace today. It can be identified as either definite or definite depending on distinct characteristics of a given asset. A firm’s brand name is an indefinite assets because the name stays with the firm as long as the company continues its operations. However, if a corporation enters a legal agreement to operate under another corporation’s patent and without any plans to extend the agreement, the brand name would become a definite asset.
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