Identifiable means that it can be separated or separated from the enterprise, and can be used for sale, transfer, license, lease or exchange alone or together with related contracts, assets or liabilities, or derived from contractual rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations.
The intangible assets of an enterprise can only be recognized when the economic benefits related to the intangible assets are likely to flow into the enterprise and the cost of the intangible assets can be measured reliably.
Intangible assets include:
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 the 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 exclusive right to use a specific name or design on a specific commodity or product.
4. Copyright: Some special rights enjoyed by producers for the literary, scientific and artistic works they create according to law.
5. Franchise: also known as franchising, franchising refers to the right of an enterprise to operate or sell a specific commodity in a certain area or the right of an enterprise to accept another enterprise's use of its trademark, trade name, technical secret, 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.