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English definition of “intangible asset”

intangible asset

noun [C]     (also intangible, invisible asset)
ACCOUNTING, FINANCE something that does not exist in a physical way, but which has value for a business, such as a brand name: A large chunk of the acquisition price will be allocated to intangible assets, including goodwill.
→ Compare tangible asset
(Definition of intangible asset noun from the Cambridge Business English Dictionary © Cambridge University Press)
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