More terms
Intangible Asset
A nonphysical asset such as a patent, trademark, copyright, customer relationship, or goodwill that can carry balance-sheet value.
What traders should verify
For Intangible Asset, identify the statement, reporting period, accounting policy, footnote support, comparable periods, and cash-flow effect.
Do not conflate
Intangible Asset is an accounting measure or classification; it is not automatically cash, fair value, liquidity, or current market value.
Primary source
SEC definitionSource boundary: this glossary reflects SEC staff views and is not a Commission rule, regulation, or statement. Check the linked source for current wording and legal context.