Is intangible assets increased by borrowing or lending? What does a negative number mean?

Intangible assets belong to the category of assets, and their increase should be debited. A negative debit indicates a decrease in intangible assets; A negative number indicates an increase in intangible assets.

Intangible assets refer to non-monetary long-term assets held by enterprises for producing goods, providing services, leasing to others or for management purposes, and have no physical form.

Intangible assets can be divided into identifiable intangible assets and unrecognized intangible assets. Identifiable intangible assets include patent right, non-patented technology, trademark right, copyright, land use right, franchise and so on. Unidentifiable intangible assets refer to goodwill.