Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises.
Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no material entity, they show some legal rights or technologies. But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets.
In the original answer, whether in a broad sense or a narrow sense, computers are physical forms, so they are not intangible assets.
Extended data:
Intangible assets include social intangible assets and natural intangible assets.
Among them, social intangible assets usually include patent right, non-patented technology, trademark right, copyright, franchise right and land use right. Natural intangible assets include natural resources such as natural gas without physical form.
1, patent right: refers to the exclusive rights granted by the national patent authority to the applicant for a patent for invention and creation within the statutory time limit, including invention patent right, utility model patent right and design patent right.
2. Non-patented technology: also known as proprietary technology, refers to various technologies and proprietary technologies that are not known to the outside world, should be adopted in production and business activities, and can bring economic benefits without legal protection.
3. Trademark right refers to the right to use a specific name or design on a specified commodity or product.
4. Copyright: Some special rights enjoyed by producers for the literary, scientific and artistic works they create according to law.
5. Franchising: also known as franchising and franchise, refers to the right of an enterprise to operate or sell specific goods in a certain area or the right of an enterprise to accept another enterprise's use of its trademark, trade name, technical secrets, etc.
6. Land use right: refers to the right that the state allows enterprises to develop, utilize and operate state-owned land within a certain period of time.
7. Trade secrets.
Baidu encyclopedia-intangible assets