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intangible asset

Alternative labels (en):
In scheme: Broader: Related: Definition (en):

Non-physical assets of an enterprise such as patents, trademarks, copyrights, establishment expenses and goodwill. Source: OECD (2010), "Intangible assets", in Measuring Innovation: A New Perspective, OECD Publishing, Paris. http://dx.doi.org/10.1787/9789264059474-6-en.