What is the name for operating assets with no physical properties?

Question

Quizplus · Accepted Answer

Intangible assets are assets that lack physical substance, and their value is derived from their intellectual or legal rights, such as patents, copyrights, trademarks, and franchises. Current assets refer to assets that can be easily converted into cash within a year, such as cash, accounts receivable, and inventory. Plant assets and property, plant, and equipment refer to tangible assets with physical properties, such as land, buildings, machinery, and equipment.

What Is the Name for Operating Assets with No Physical