What does the intangible assets of an enterprise include?

intangible assets of the company include: patent right, trademark right, copyright, stock right, right to compensation for damages, etc. Intangible assets generally refer to identifiable non-monetary assets that have no specific physical form and are owned or controlled by enterprises.

1. monetary form;

2. Non-monetary form. That is, physical objects, intellectual property rights, land use rights and other forms of non-monetary property that can be valued in money and transferred according to law, such as labor services, credit, names of natural persons, goodwill, franchise rights, etc.

Legal Basis

Article 27 of the Company Law of the People's Republic of China

Shareholders can make capital contributions in cash, or they can make capital contributions in kind, intellectual property rights, land use rights and other non-monetary properties that can be valued in money and can be transferred according to law; However, except for the property that cannot be used as capital contribution as stipulated by laws and administrative regulations.

the non-monetary property as capital contribution shall be appraised and verified, and the valuation shall not be overestimated or underestimated. Where laws and administrative regulations provide for evaluation and pricing, such provisions shall prevail.