However, many factors separate goodwill from other intangible assets, and the two terms represent separate line items on a balance sheet. Customer loyalty, brand reputation, and other ...

Intangible assets are nonphysical resources that generate economic and strategic value, such as patents, trademarks, customer ...

Tangible assets are physical items a company or individual owns that have monetary value and can be touched or felt. This distinguishes them from intangible assets, such as patents and copyrights, ...

Intangible assets are difficult to assign a book value, but they are certainly considered when a prospective buyer looks at a company. How Are Tangible Assets Recorded on a Balance Sheet?

The GFSM 2014 supports the balance sheet approach ... for government assets and liabilities, appropriate for fiscal policy analysis (see Box 1) are available through the GFS Database and Browser on CD ...