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In the context of intellectual property, expression in tangible form is one of the requirements for copyright protection. In the context of international tax law , article 5(1) of the OECD Model Tax Treaty requires to date a permanent establishment to consist of a tangible place of business.
Tangible goods stacked in a warehouse. In economics, goods are items that satisfy human wants [1] and provide utility, for example, to a consumer making a purchase of a satisfying product. [2] Economics focuses on the study of economic goods, or goods that are scarce; in other words, producing the good requires expending effort or resources.
In most cases, only tangible assets are referred to as fixed. While IAS 16 (International Accounting Standard) does not define the term fixed asset, [2] it is often colloquially considered a synonym for property, plant and equipment. According to IAS 16.6, property, plant and equipment are tangible items that:
Tangible support is the provision of financial assistance, material goods, or services. [15] [16] Also called instrumental support, this form of social support encompasses the concrete, direct ways people assist others. [12] Informational support is the provision of advice, guidance, suggestions, or useful information to someone.
Cultural property includes the physical, or "tangible" cultural heritage, such as artworks. These are generally split into two groups of movable and immovable heritage. Immovable heritage includes buildings (which themselves may include installed art such as organs, stained glass windows, and frescos), large industrial installations, residential projects, or other historic places and monum
In law, tangible property is property that can be touched, and includes both real property and personal property (or moveable property), and stands in distinction to intangible property. [ citation needed ]
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The physical health of tangible assets deteriorate over time. As a result, asset managers use deterioration modeling to predict the future conditions of assets. [14] Depreciation is applied to tangible assets when those assets have an anticipated lifespan of more than one year. This process of depreciation is used instead of allocating the ...