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  2. Intangible asset - Wikipedia

    en.wikipedia.org/wiki/Intangible_asset

    The International Accounting Standards Board standard 38 (IAS 38) [7] [8] defines an intangible asset as: "an identifiable non-monetary asset without physical substance". This definition is in addition to the standard definition of an asset which requires a past event that has given rise to a resource that the entity controls and from which ...

  3. Intangible asset finance - Wikipedia

    en.wikipedia.org/wiki/Intangible_asset_finance

    Intangible asset finance, also known as IP finance, is the branch of finance that uses intangible assets such as intellectual property (legal intangible) and reputation (competitive intangible) to gain access to credit. Like other areas of finance, intangible asset finance is concerned with the interdependence of value, risk, and time.

  4. National Intangible Capital - Wikipedia

    en.wikipedia.org/wiki/National_Intangible_Capital

    National intangible capital (NIC) performance for 59 countries 2014 as measured by the ELSS (Edvinsson-Lin-Ståhle-Ståhle) methodology for measuring stock of national intangible capital, economic impacts and efficiency of NIC: [1] Research is supported as an initiative by The New Club of Paris.

  5. Tax amortization benefit - Wikipedia

    en.wikipedia.org/wiki/Tax_amortization_benefit

    When the purchaser of an intangible asset is allowed to amortize the price of the asset as an expense for tax purposes, the value of the asset is enhanced by this tax amortization benefit. [1] Specifically, the fair market value of the asset is increased by the present value of the future tax savings derived from the tax amortization of the ...

  6. FinWise Bancorp Reports Fourth Quarter and Full Year 2024 Results

    lite.aol.com/tech/story/0022/20250130/9350614.htm

    AOL Gadgets & Tech. Gadgets & Tech Home; Webcams; News Home; FinWise Bancorp Reports Fourth Quarter and Full Year 2024 Results

  7. Intangible property - Wikipedia

    en.wikipedia.org/wiki/Intangible_property

    Intangible property is used in distinction to tangible property. It is useful to note that there are two forms of intangible property: legal intangible property (which is discussed here) and competitive intangible property (which is the source from which legal intangible property is created but cannot be owned, extinguished, or transferred).

  8. Intellectual capital - Wikipedia

    en.wikipedia.org/wiki/Intellectual_capital

    Intellectual capital is the result of mental processes that form a set of intangible objects that can be used in economic activity and bring income to its owner (organization), covering the competencies of its people (human capital), the value relating to its relationships (relational capital), and everything that is left when the employees go home (structural capital), [1] of which ...

  9. Kimball Laundry Co. v. United States - Wikipedia

    en.wikipedia.org/wiki/Kimball_Laundry_Co._v...

    Kimball Laundry Co. v. United States, 338 U.S. 1 (1949), affirmed the principle set forth in The West River Bridge Company v.Dix et al., 47 U.S. 507 (1848); that is, that intangible property rights are condemnable via the eminent domain power, and that just compensation must be given to the owners of such rights.