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intangible
(redirected from intangible asset)

   Also found in: Dictionary/thesaurus, Financial, Encyclopedia, Wikipedia 0.01 sec.


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The new SOP guidelines state that if intangible assets (such as goodwill, client/customer lists, patents, etc) make up more than $500,000 of the purchase price of a business acquisition, then the borrower and/or seller are required to provide an equity injection of at least 25 percent of the purchase price.
In Martin, the court ruled that the intangible asset was in fact not possessed by the corporation but by the individual; as a result, using the logic of Martin, any potential antichurning issues created by Regs.
Tangible and amortisable intangible asset values will depreciate as per their life expectancy, affecting future earnings.
 
 
 
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