Intangible Assets

1.  What are intangible assets?
@Intangible assets are identifiable non-monetary assets without physical form.
@Their existence is recorded through legal documents.
@The company has control over these assets.
@They are expected to generate economic benefits in the future.

2. The company's intangible assets include:

A. Patent - A proprietary right granted to the inventor or creator of an invention within a statutory period.
B. Goodwill - An intangible asset generated when a buyer acquires an existing business.
C. Copyright - A form of intellectual property that grants the owner exclusive rights to creative works for a limited time.
D.Trademark - A recognizable sign, symbol, or expression identifying a product, service, or individual or business entity associated with it.
i. Trademark (TM) - Indicates that a trademark is in the application process and does not have legal protection yet.
ii. Registered (R) - Indicates that a trademark has been registered and enjoys legal protection.
E. Franchise - A contractual agreement allowing the franchisee to use the franchisor's name, trademark, proprietary technology, products, and operational expertise for a fee.
F. Brand - The identifying symbol, logo, slogan, or value proposition of a company's products or services.
G. Customer Data - All personal, behavioral, and demographic information collected from a customer base.
H. Proprietary Software - A permission granted by the software publisher or other entity to allow certain rights to use, modify, share modifications, or share the software, restricting the user's freedom to use the software.