Is "option" an intangible asset?

It is not an intangible asset. Intangible assets mainly include patent rights, non-patented technologies, trademark rights, copyrights, land use rights, franchise rights, etc. An option is a financial instrument generated on the basis of futures. It refers to the power that can be bought and sold in a certain period of time in the future. It is owned by the buyer after paying a certain amount of money (referring to the premium) to the seller within a certain period of time in the future (referring to the premium). American option) or a specific date in the future (referring to European option) has the right to buy or sell a certain amount of a specific underlying object to the seller at a predetermined price (referring to the strike price), but does not bear the obligation to buy or sell. obligation.