No. The operation license of the online car-hailing platform does not fall within the scope of intangible assets. The online taxi-hailing business license refers to a certificate issued by the government to the online taxi-hailing platform to standardize the online service capabilities of the online taxi-hailing platform and recognize the qualifications of the online taxi-hailing platform. Intangible assets can be divided into broad and narrow senses. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have physical entities, but are expressed as certain legal rights. or technology. In accounting, intangible assets are usually understood in a narrow sense, that is, patent rights, trademark rights, etc. are called intangible assets. Therefore, the certificate is not an intangible asset.