Intangible Asset

An intangible asset is as an identifiable non-monetary asset without physical substance. Intangible assets are sometimes referred to as simple intangibles.

Examples of intangible assets include;

  • Software
  • Technology
  • Patents
  • Copyright
  • Customer lists
  • Franchises
  • Marketing Rights
  • Water Rights
  • Goodwill

Related Pages


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External Links & References

  1. Queensland Treasury Intangible Assets Policy
  2. AASB 138 - Intangible Assets
  3. Google Search (Intangible Asset)

Notes (Edit)

At BRC intangible assets are assigned the asset class "Intangibles" in the Asset Management System.

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