Is patented technology an intangible asset?

patented technology belongs to intangible assets. The new standard clarifies what can't be included in intangible assets (the goodwill created by enterprises and the names of brands and newspapers generated internally should not be recognized as intangible assets), while patents are not included. Intangible assets include social intangible assets and natural intangible assets, and social intangible assets usually include patent rights, non-patented technologies, trademark rights, copyrights, concessions, land use rights, etc. Natural intangible assets include natural resources such as natural gas without physical form. Generally, patents, non-patents, trademarks and copyrights are summarized as "intellectual property rights".