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  • Tangible and Intangible Assets

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    This document defines tangible and intangible assets. Tangible assets are physical resources with measurable value like property, equipment, and vehicles. Intangible assets lack a physical form but provide value, such as patents, trademarks, goodwill, and brand recognition. The main types of intangible assets are goodwill, brand equity, intellectual property, research and development, and licensing agreements. Property, plant and equipment refers to long-term tangible assets used in operations like buildings, machinery, and furniture.

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    Swashbuckling

    Original Title

    TANGIBLE-AND-INTANGIBLE-ASSETS

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    This document defines tangible and intangible assets. Tangible assets are physical resources with measurable value like property, equipment, and vehicles. Intangible assets lack a physical form but provide value, such as patents, trademarks, goodwill, and brand recognition. The main types of intangible assets are goodwill, brand equity, intellectual property, research and development, and licensing agreements. Property, plant and equipment refers to long-term tangible assets used in operations like buildings, machinery, and furniture.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    10 views10 pages

    Tangible and Intangible Assets

    Uploaded by

    christinemaeyamsuan
    This document defines tangible and intangible assets. Tangible assets are physical resources with measurable value like property, equipment, and vehicles. Intangible assets lack a physical form but provide value, such as patents, trademarks, goodwill, and brand recognition. The main types of intangible assets are goodwill, brand equity, intellectual property, research and development, and licensing agreements. Property, plant and equipment refers to long-term tangible assets used in operations like buildings, machinery, and furniture.

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    © All Rights Reserved
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    of 10

    Tangible &

    Intangible
    Assets Presentation by
    CM Yamsuan
    Definition of Terms

    Assets
    Assets refer to valuable
    resources owned by an
    individual, organization, or
    entity that hold economic
    value and are expected to
    provide future benefit.
    Definition of Terms

    Tangible
    Physical assets that have a
    measurable value and exist in a
    physical form. These can
    include things like property,
    machinery, equipment,
    inventory, vehicles, and
    buildings.
    Property, Plant &
    Equipment
    refers to long-term assets such as
    land, buildings, machinery,
    equipment, vehicles, and furniture
    that are used in operations and
    not intended for sale.
    Source:
    https://www.coa.gov.ph/wpfd_file/coa-
    circular-no-2003-007-december-11-2003/
    Definition of Terms

    Intangible
    lack a physical presence but
    hold inherent value to a
    business. They include items
    like patents, trademarks,
    copyrights, goodwill,
    intellectual property, brand
    recognition, and even things
    like customer lists or
    proprietary technology.
    What Are the Main Types
    of Intangible Assets?
    The main types of intangible assets include
    goodwill, brand equity, intellectual property such
    as patents, research and development (R&D),
    and licensing.
    Thank
    You! Presentation by
    CM Yamsuan

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