intangible asset

intangible asset
a) Intangible personal property, acquired for money, that does not have a face value or a ready market.
b) Any valuable property of a business that is not does not appear on the balance sheet, including intellectual property, customer lists, and goodwill.

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  • intangible asset — Property that is a right such as a patent, copyright, trademark, etc., or one which is lacking physical existence, such as goodwill. A nonphysical, noncurrent asset which exists only in connection with something else, such as the goodwill of a… …   Black's law dictionary

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