| gen. |
нематериальный актив (An asset that can neither be seen nor touched. The most common of these are competencies, market power, goodwill, patents, trademarks, and copyrights. Goodwillis probably the most intangible and invisible of all assets as no document provides evidence of its existence and its commercial value is difficult to determine. However, it frequently does have very substantial value as the capitalized value of future profits, not attributable purely to the return on tangible assets. While goodwill is called either an intangible asset or an invisible asset, such items as insurance policies and less tangible overseas investments are usually called invisible assets. Intangible assets are increasingly seen as the key to competitive advantage and the market value of a firm. OF&B Alexander Demidov) |
