What are intangible assets?

Technology, marketing and knowledge or skills assets all fall under intangible assets.

Technology assets

  • Patented and unpatented technology
  • Projects in development
  • Designs and plans
  • Computer software
  • Trade secrets
Marketing assets
  • Trademarks
  • Brands
  • Service marks
  • Internet domain names
  • Customer relationships/lists
  • Supplier relationships/agreements
  • Distribution networks/agreements
  • Licensing, royalty, franchise agreements
Knowledge or skill assets
  • Non-compete agreements
  • Construction permits, lease agreements, employment contracts
  • An assembled workforce
  • Trade secrets
Source: Deloitte Touche Tohmatsu

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