What is intangible assets? What are its characteristics? What is included?

Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no material entity, they show some legal rights or technologies. But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets. \ x0d \ x0d \ Features: \x0d\ (1) Intangible assets have no physical form; \x0d\(2) Intangible assets belong to non-monetary long-term assets; \x0d\(3) Intangible assets are used by enterprises rather than sold; \x0d\(4) Intangible assets have great uncertainty in creating economic benefits. \x0d\x0d\ Contents: \ x0d \ Social intangible assets usually include patents, non-patented technologies, trademarks, copyrights, franchise rights, land use rights, etc. Natural intangible assets include \x0d\( 1) patent rights of natural resources such as natural gas. Refers to the exclusive right granted by the national patent authority to the applicant for a patent for invention and creation within the statutory time limit, including invention patents, utility model patents and design patents. \x0d\(2) Non-patented technology: also known as proprietary technology, refers to all kinds of 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. \x0d\(3) Trademark right: refers to the exclusive right to use a specific name or design on a specific commodity or product. \x0d\(4) Copyright: Some special rights enjoyed by the producers for their literary, scientific and artistic works. \x0d\(5) Franchising: also known as franchising and franchise, 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 secrets, etc. \x0d\(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. \x0d\(7) Trade secrets.