CEVAP:

Intangible assets are a unique kind of non-current assets that provide certain legal rights, privileges, and competitive advantages to the business. Intangible assets don’t have a physical substance or form unlike property, plant and equipment assets. Instead, intangible assets convey special rights from patents, copyrights, licenses, trademarks, etc. and other inventive works. Besides these, intangible assets also include pre-operating costs, research and development costs and leasehold improvements.