Is non-patented technology an intangible asset?

Non-patented technology is intangible assets.

Non-patented technology is also called "know-how" and "know-how". Refers to technical knowledge unknown to the outside world, which is an intangible asset of an enterprise. Non-patented technology, like patent right, can make enterprises in an advantageous position in the competition and bring economic benefits to enterprises in the future. Unlike patent rights, non-patented technologies are not registered in patent offices, but monopolized by secret means.