intangible assets - is one of the important components of its capacity, which is designed to provide an economic benefit over a sufficiently long period of time.Such groups include the traditional means to non-current assets of the organization.This term funds understand that many times involved in the production of goods and services.At the same time they are gradually transferred to the production of its original value.The intangible assets of the enterprise are such forms of assets that meet the following requirements:
1. They do not need to have physical structure.
2. They should be more than once used to carry out any work directly related to the production of goods or management of the company.
3. They should be separated from other forms of property.
4. Used for a sufficiently long period of time (over 12 months).
5. Possess the ability to generate economic benefits.
6. Have appropriate documentation, which confirms the presence of both the asset and its participation in economic activity.
Thus, intangible assets of the company - a non-monetary assets, which include two major categories: the business reputation of the company and all kinds of intellectual property.This latter concept involves a number of different rights that may have as an organization as a whole and its individual representatives.Nevertheless, to the above categories can not be considered the business and intellectual qualities of employees, their skills, and the ability to work as presented properties are an integral part of their media, and therefore can not be used alone.
is now possible to identify six characteristics by which safely say that the intangible assets of the enterprise - is the object in question.It:
1. recognizable description, or the ability to identify.
2. The presence status "of private property."
3. Create an object should take place as a result of an event at a specific time.
4. Availability of an appropriate legal status, the results of which it is subject to legal protection.
5. Termination of an object, as well as the appearance, must be the result of an identifiable event occurring in a certain period of time.
6. The presence of physical evidence as the existence of the object, and its involvement in economic activities.
There are also a separate group of factors that may be erroneously designated as "intangible assets".An example of this error - a monopoly position, market potential, reduction of prices, the concept of "liquidity" and so on.
should also be noted that the definition of "intangible assets" - it is a multifaceted term that can be used in accounting and in the economy as a whole, as well as some sections of the law.
