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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. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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The IRS basically took the position that most intangibles do not qualify for like-kind exchange treatment. 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. 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. |
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