intangibles
11Activos intangibles — Los activos intangibles son aquellos recursos obtenidos por una empresa que no son de naturaleza material. Los activos intangibles proveen derecho o privilegio a la empresa que los posee; estos derechos o que tiene una empresa en una zona… …
12general intangibles — A category of personal property defined by Article 9 of the UCC. General intangibles is a catch all term for intangibles other than accounts such as copyrights, trademarks, patent rights, franchise rights, good will, tax refunds, relocation… …
13Amortization Of Intangibles — A tax term relating to the practice of deducting the cost of an investment in a qualifying non tangible asset over the projected life of the asset. The cost basis of the qualifying intangible asset is amortized over a 15 year period, irrespective …
14general intangibles — Any personal property (including things in action) other than goods, accounts, contract rights, chattel paper, documents, instruments, and money. U.C.C. No. 9 106 …
15general intangibles — Any personal property (including things in action) other than goods, accounts, contract rights, chattel paper, documents, instruments, and money. U.C.C. No. 9 106 …
16Неосязаемые ценности — INTANGIBLES Издержки и выгоды, связанные с инвестиционным проектом, величину которых невозможно оценить в количественном выражении и сложно представить в денежном эквиваленте. Например, это издержки, связанные с изменением привлекательности… …
17Intangible asset — Intangible assets are defined as identifiable non monetary assets that cannot be seen, touched or physically measured, which are created through time and/or effort and that are identifiable as a separate asset. There are two primary forms of… …
18intangible — [ ɛ̃tɑ̃ʒibl ] adj. • XVe; de 1. in et tangible 1 ♦ Vx Qu on ne peut toucher, qui échappe au sens du toucher. ⇒ impalpable. Fluides intangibles. 2 ♦ (1899) Mod. À quoi on ne doit pas toucher, porter atteinte; que l on doit maintenir intact. ⇒… …
19Capital immatériel — Pour les articles homonymes, voir immatériel.  Ne doit pas être confondu avec patrimoine culturel immatériel ni dématérialisation. Le capital immatériel ou patrimoine immatériel est un élément non monétaire et sans substance physique,… …
20Actif immatériel — Capital immatériel Le capital immatériel est un élément sans substance physique et ayant une valeur positive pour l organisation . Afin de donner une connotation comptable au terme, il est possible d utiliser la notion d actif immatériel. Les… …
