Mining rights are intangible assets.
Mining rights refer to the right to use mineral resources, including exploration rights and mining rights; therefore, mining rights are land use rights among intangible assets.
Intangible assets refer to identifiable non-monetary assets without physical form owned or controlled by an enterprise.
Intangible assets usually include the following 7 categories:
(1) Patent rights: refers to the rights granted by the national patent authority to the applicant for invention-creation patents within the statutory period. The exclusive rights enjoyed include invention patent rights, utility model patent rights and design patent rights.
(2) Non-patented technology: also known as proprietary technology, refers to technology that is not known to the outside world and should be used in production and business activities. It does not enjoy legal protection and can bring economic benefits. Various techniques and know-how.
(3) Trademark right: refers to the right to use a specific name or pattern exclusively on a specified type of goods or products.
(4) Copyright: Producers enjoy certain special rights in accordance with the law over the literary, scientific and artistic works they create.
(5) Franchise: also known as operating franchise or exclusive right, refers to the right of an enterprise to operate or sell a specific product in a certain area or an enterprise to accept the use of its trademark or trade name by another enterprise , rights to technical secrets, etc.
(6) Land use rights: refers to the state allowing an enterprise to enjoy the right to develop, utilize and operate state-owned land within a certain period of time.
(7) Business secrets