Computer software may seem like an intangible asset but, in some cases, it should be classified on balance sheets as property, plant, and equipment (PP&E).

What Costs Can Be Capitalized? Capitalized costs can include intangible asset expenses, like patents, software creation, and ...

Tangible assets are the opposite of intangible assets which have a theorized value rather than a transactional exchange value. Tangible assets are items with a real physical form that may ...

The assets you cannot touch or see but that have value. Intangible assets include franchise rights, goodwill, noncompete agreements and patents, among others. One of the line entries on your ...

Among the major recommendations, the industry body added that intangible assets related to brand development, such as proprietary algorithms and user engagement, should be capitalized if they have ...

The accounting profession and insurance industry have roundly and explicitly stated that most data cannot hold auditable value, be capitalized ... all their assets, tangible and intangible.

Intangible assets are created from ideas ... There are concerns that at least some of the differences between market capitalization and book value is due to non-recognition of internally generated ...