Gartner Glossary

Intangible Asset

An intangible asset is a nonphysical asset or resource whose value to a business cannot always be simply recorded on a balance sheet. Examples include business reputation, branding, intellectual property, computer software and unique business processes. Unlike tangible assets – material objects like machinery, equipment, vehicles and inventory – the monetary value of intangible assets can be longer term and can increase a company’s value over time.

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