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Essay / Research Paper Abstract
This 3 page paper explains what is meant by the term intangible assets, looks at the different types and then considers how they are treated in the accounts, including amortization and impairment. The bibliography cites 1 source.
Page Count:
3 pages (~225 words per page)
File: TS14_TEintangass.rtf
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Unformatted sample text from the term paper:
characterised as an absence of a physical existence, they cannot be picked up held or touched. The value is the way they are used and may include assets such as
rights, trademark, patents, ideas and goodwill (Kieso et al, 2003). In addition to this they are not financial instruments, for example bonds, bank deposits and stocks (Kieso et al, 2003).
There are 6 general categories of intangible assets. The first are marketing related intangible assets. These are assets that are linked to or used in marketing, including tools such
as trademarks and internet domain names (Kieso et al, 2003). The second class are customer related intangible assets, such as the customer lists and order books. The third class
are artistic related intangible assets this will include rights such as the rights to use copyrighted material including photographs, plays and works of literature (Kieso et al, 2003). The forth
category is contract related intangibles, this also looks at rights, but rights that are the result of contracts, such as lice agreements and franchise agreements. The fifth is technology related
intangible assets, these may be technology that is developed by the company and then patented, or may include trade secrets (Kieso et al, 2003).Goodwill is the sixth, this is the
value of the good will a company has from all of the clients and suppliers, this can be worth a great deal and is often the intangible asset that is
most difficult to value. These are the types, but to assess what can be included in the accounts and on the balance sheet and how it is treated more than
the type alone needs to be considered, but also the way it was obtained and the costs involved and how it can be valued (Kieso et al, 2003). For
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