1. Definition of intangible assets: Intangible assets refer to identifiable non-monetary assets owned or controlled by enterprises, which mainly include patented technology, non-patented technology, trademark rights, copyright, land use rights, commercial franchise rights and goodwill. Among these intangible assets, there are patented technology, non-patented technology, trademark right, copyright and goodwill. Because intangible assets have no physical form, their transaction methods and processes are different from those of tangible assets.
2. Difficulties in the transaction process: the transaction of intangible assets usually involves intellectual property rights, legal contracts and other aspects, and the transaction process is more complicated. For example, in the process of intangible assets transfer, some expenses such as attorney fees and stamp duty may be required. At the same time, the transaction of intangible assets requires both parties to reach an agreement through negotiation, and there may be a large room for negotiation.
3. Difference between book value and actual value: The book value of intangible assets may be quite different from its actual value. Because the value of intangible assets is often affected by market environment, technological progress, operating conditions and other factors, in the process of trading, buyers and sellers may need to evaluate the value of intangible assets and reach an agreement on the evaluation results.