Is the transfer of ownership of a building under construction considered a sale of intangible assets?

Forget it.

Intangible assets refer to identifiable non-monetary assets without physical form owned or controlled by an enterprise.

Intangible assets can be divided into broad and narrow senses. Intangible assets in the broad sense include monetary funds, financial assets, long-term equity investments, patent rights, trademark rights, etc., which are expressed as certain legal rights or technologies. In accounting, intangible assets are usually understood in a narrow sense, that is, patent rights, trademark rights, etc. are called intangible assets.