Intangible Personal Property
外汇网2021-06-19 13:53:11
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Something of inpidual value that cannot be touched or held. Intangible personal property can include any item of worth that is not physical in nature. Examples include a copyright, trademark or goodwill. A copyright does not derive value from the paper it is recorded on, but the property still has real value that the law recognizes and protects.
The value in intangible personal property lies in its benefits and value recognition. Intellectual property is one of the most common forms of intangible personal property. This type property is sometimes taxed by some jurisdictions. The most common forms of intangible property for companies include goodwill, research and development, and patents.
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