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Category

Intangible assets

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copyright
A copyright is a type of intellectual property that gives its owner the exclusive legal right to copy, distribute, adapt, display, and perform a creative work, usually for a limited time. The creative work may be in a literary, artistic, educational, or musical form. Copyright is intended to protect the original expression of an idea in the form of a creative work, but not the idea itself. A copyright is subjected to limitations based on public interest considerations, such as the fair use doctrine in the United States and fair dealing doctrine in the United Kingdom.
patent
thumb|A patent issued by the United States Patent and Trademark Office|U.S. Patent and Trademark Office
trademark
A trademark (also written trade mark or trade-mark) is a type of intellectual property that consists of a word, phrase, symbol, design, or combination thereof that identifies a product or service from a particular source and distinguishes it from others. Trademarks also extend to non-traditional marks like drawings, symbols, 3D shapes like product designs or packaging, sounds, scents, or specific colors used to create a unique identity. For example, Pepsi is a registered trademark associated with soft drinks, and the distinctive shape of the Coca-Cola bottle is a registered trademark protectin
intellectual property
intangible asset consisting of ownership of ideas and processes
brand
thumb|right|alt=Photograph of the Apple Store Omotesando in Tokyo, Japan|Apple Inc. was the world's most valuable brand in 2024 according to Brand Finance. thumb|The Coca-Cola [[wordmark is a distinctive brand logo used to attract the attention of people attending a sporting event, or watching it on television.]]
trade secret
business information kept secret to gain or maintain a competitive advantage
goodwill
accounting term for the intangible asset recognized when a firm is purchased as a going concern
intangible asset
asset that lacks physical substance and usually is very hard to evaluate
trade name
name which a business trades under for commercial purposes
amortization (business)
accounting term for the spreading of payments over multiple periods
digital asset
anything that exists only in digital form and comes with a distinct usage right or distinct permission for use
industrial property
intellectual property applied to industry