A legal claim to some future benefit, typically a claim to future cash. goodwill, intellectual property, patents, copyrights, and trademarks are examples of intangible assets. Bloomberg Financial Dictionary
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An intangible asset is an asset that you cannot touch but appears on the balance sheet, such as, brand name, patent or copyright. Financial Services Glossary
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intangible asset UK US noun [C] (also intangible, invisible asset)
► ACCOUNTING, FINANCE something that does not exist in a physical way, but which has value for a business, such as a brand name: »
A large chunk of the acquisition price will be allocated to intangible assets, including goodwill.
Financial and business terms. 2012.