Intangibles

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Property that is a "right" such as a patent, Copyright, or trademark, or one that is lacking physical existence, such as good will. A nonphysical, noncurrent asset that exists only in connection with something else, such as the good will of a business.

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? References in periodicals archive
The IRS basically took the position that most intangibles do not qualify for like-kind exchange treatment. New TAM highlights issues in like-kind exchanges involving intangibles by Lipton, Richard M. / Tax Executive Simply put, if the work you're doing right now is focused on managing intangibles in a way that builds needed capabilities, competencies and market value, that's good work. Managing intangible assets: if the work you're doing is building ... by Shaffer, Jim / Communication World If intangibles are not dealt with on a disaggregated basis and their vulnerability to loss assessed, the light of hindsight will reveal a reality surprisingly different from a purely methods-based valuation. Family-owned business valuation is more art than science by Smith, Timothy F. / Financial Executive More results

References in periodicals archive

The IRS basically took the position that most intangibles do not qualify for like-kind exchange treatment.

New TAM highlights issues in like-kind exchanges involving intangibles by Lipton, Richard M. / Tax Executive

Simply put, if the work you're doing right now is focused on managing intangibles in a way that builds needed capabilities, competencies and market value, that's good work.

Managing intangible assets: if the work you're doing is building ... by Shaffer, Jim / Communication World

If intangibles are not dealt with on a disaggregated basis and their vulnerability to loss assessed, the light of hindsight will reveal a reality surprisingly different from a purely methods-based valuation.

Family-owned business valuation is more art than science by Smith, Timothy F. / Financial Executive

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