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Given the growing importance of intangible assets as a source of economic growth and tax revenue, [12] and because their non-physical nature makes it easier for taxpayers to engage in tax strategies such as income-shifting or transfer pricing, [16] tax authorities and international organizations have been designing ways to link intangible ...
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.
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 ...
Unlike physical assets such as machinery or real estate, intangible assets lack a physical presence. They include things like brand recognition, customer loyalty, patents, copyrights and business ...
While a business can invest to increase its reputation, by advertising or assuring that its products are of high quality, such expenses cannot be capitalized and added to goodwill, which is technically an intangible asset. Goodwill and intangible assets are usually listed as separate items on a company's balance sheet.
Intangible assets are non-physical resources and rights that have a value to the firm because they give the firm an advantage in the marketplace. Intangible assets include goodwill, intellectual property (such as copyrights, trademarks, patents, computer programs), [4] and financial assets, including financial investments, bonds, and companies ...
Organizational capital includes the organization philosophy and systems for leveraging the organization’s capability. Process capital [5] includes the techniques, procedures, and programs that implement and enhance the delivery of goods and services. Innovation capital [6] includes intellectual property and certain other intangible assets ...
Organizational capital is one of the three components of structural capital, itself a component of intellectual capital. [2] But, as with other intangible assets, there is no consensus definition of what this organizational capital is, how to measure it, or how to best quantify its contribution to output (either current or future).