Definition Intangible Assets - items of property that do not have a physical existence, mass or volume.
Application in Divorce Intangible assets include property that is a right; for example, franchises, trademarks, patents, copyrights, goodwill.

Intangible assets are subject to distribution in a divorce. Affixing a value on intangible assets can be particularly problematic. Goodwill, for example, exists only in connection with something else, i.e., an existing business.

Sometimes an appraisal of intangible assets requires the service of experts.

Generally, intangible assets have a life of longer than one year.

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