Intangible Assets

An intangible asset is an asset that lacks physical substance. Examples are patents, copyright, franchises, goodwill, trademarks, and trade names, as well as software. This is in contrast to physical assets (machinery, buildings, etc.) and financial assets (government securities, etc.). An intangible asset is usually very difficult to evaluate. They suffer from typical market failures of non-rivalry and non-excludability.

Wikipedia

Publications

Fraser Institute · 24 September 2024 English

From 2000 to 2014, corporate investment as a share of the Canadian economy equaled or exceeded the share in the United States. The opposite was the case from 2015 to …

relevant insofar as much of the investment in intangible assets is not recognized as investment in the aggregate national statistical agencies.4 Excluding intangible assets from conven- tional estimates of gross fixed business non-residential investment toward intangible assets are negatively and significantly related to worker declined by 20% from 2006 to 2021. 4 Intangible assets that generally are not included in data reported construction by corporations, and investments in intangible assets related to patents, licences, and goodwill


Canadian Council for International Cooperation · 12 September 2024 English

In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Organization as at March 31, 2024 and the results of its operations …

Significant Accounting Policies Note Receivable Intangible Assets LT Debt Investment in JV Employee Pension Significant Accounting Policies Note Receivable Intangible Assets LT Debt Investment in JV Employee Pension Significant Accounting Policies Note Receivable Intangible Assets LT Debt Investment in JV Employee Pension


CIHI: Canadian Institute for Health Information · 6 August 2024 English

​​The annual report provides an overview of the organization, its corporate achievements in the past fiscal year, the priorities for the upcoming year and a summary of the audited financial …

years Leasehold improvements Term of lease Intangible assets Computer software 5 years c) Lease inducements improvements 9,906,735 8,705,481 1,201,254 1,412,599 Intangible assets Software 6,211,405 6,194,349 17,056 25,441


CSLS: Centre for the Study of Living Standards · 17 July 2024 English

First, even though the share intangibles have not run out of steam in of intangible investment in nominal value terms of growth, the rates of growth of the added in …

broad-based investment in both tangible and intangible assets to facilitate the diffusion of new technologies communication technolo- tial investments in intangible assets (such gies (ICT), artificial intelligence World War Two (van Ark, de Vries ment in intangible assets, as conceptualized and Pilat, 2024). by Corrado even though the positive effect was re- of intangible assets. β6 to β9 represent the tained only for technology-related strong positive spillover effect from total intangible assets for a sample of 10 European countries, including


CSLS: Centre for the Study of Living Standards · 17 July 2024 English

In a nutshell, the article finds ative analysis of the productivity perfor- the oft-quoted magnitudes for the produc- mance of European economies, Japan, the tivity slowdown in the United Kingdom …

and productivity data with special focus on intangible assets – 2020/S 114-275561) provided funds for the riod from 2013 to 2019 and finds evidence intangible assets as defined by Corrado, that productivity growth a framework we that the contribution of intangible assets to have used in previous works to address surable source of growth (rather than be- intangible assets and dpeR is their expected ing relegated into capital” to describe it. The Euro- ment of intangible assets. Estimates for pean Union commissioned EU


CSLS: Centre for the Study of Living Standards · 17 July 2024 English

In contrast, the experienced a broadly similar fall in TFP slowdown in the United States, France and growth after the GFC, but the slowdown in Germany over the same period …

Extended Intangible Capital Mea- vest heavily in intangible assets beyond the sures SNA boundary, output and marketing to enhance The capitalization of intangible assets brand capital and company training to outside increases ity performance. value-added, as these intangible assets are The second bar of Chart 5 shows the im-


CSLS: Centre for the Study of Living Standards · 17 July 2024 English

capital metrics for seven capital stock and a slightly weaker contri- tangible assets and eight intangible assets bution to productivity growth since 2011. [...] In contrast, the authors of the first article

quality. The sources of growth in modern of intangible assets, which of course affects economies have drastically weaker contri- tangible assets and eight intangible assets bution to productivity growth since 2011.


CSLS: Centre for the Study of Living Standards · 16 July 2024 English

To obtain the hours data for market economies, we utilize the share of hours worked in the market economy relative to the total economy in EUKLEMS to project the OECD …

Intangible capital in national accounts refers to intangible assets within the SNA boundary. Intangible capital capital outside national accounts refers to intangible assets that are not included in national accounts but notes: Intangible capital in NatAcc refers to intangible assets within the SNA boundary. Intangible capital capital outside NatAcc refers to intangible assets that are not included in national accounts but are covered Intangible capital in national accounts refers to intangible assets within the SNA boundary. Intangible capital


TIAC: Tourism Industry Association of Canada · 4 July 2024 English

Proposed Work Plan (20%) • Understanding of the project, including clarity and relevance of the proposal • Quality of the work plan, including approach to deliverables • Proposal preparation, thoroughness, …

or otherwise dispose of any tangible or intangible assets including any intellectual property purchased


AECL: Atomic Energy of Canada Limited · 26 June 2024 English

Each step of Pan-Canadian Small Modular Reactor and Advanced the way, we will continue to infuse our work with the Reactor Workshop where industry, utilities, academics firm commitment to preserving …

property assets since internally generated intangible assets are not recognized in the financial statements


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