Is the purchased non-patented technology an intangible asset?

non-patented technology belongs to intangible assets, which mainly include patent right, non-patented technology, trademark right, copyright, land use right, franchise and so on.

non-patented technology: also known as proprietary technology, refers to all kinds of technologies and know-how that are not known to the outside world and should be adopted in production and business activities, and can bring economic benefits without legal protection.