activo intangible
La empresa registró un aumento significativo en sus activos intangibles debido a la adquisición de una patente.
The company recorded a significant increase in its intangible assets due to the acquisition of a patent.
An asset that lacks physical substance but has value due to rights or privileges conferred by law or contract, such as patents, trademarks, or goodwill.
El valor de los activos intangibles de la marca supera los millones de dólares.
The value of the brand's intangible assets exceeds millions of dollars.
En el balance, los activos intangibles se clasifican como no corrientes.
On the balance sheet, intangible assets are classified as non-current.
Commonly used in accounting and financial reporting to distinguish from tangible assets like property or equipment.
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Pro Tip
Financial Context
Remember that intangible assets are often key drivers of a company's market value, even if they don't appear on the balance sheet (e.g., brand reputation).
Gold Rule
Classification in Accounting
Intangible assets must be separable, controlled by the entity, and expected to generate future benefits to be recognized in financial statements.
Word Origin
From Latin 'activus' (active) + 'intangibilis' (untouchable). The term emerged in accounting and finance to describe non-physical assets that generate economic value.
Usage Notes
In Spanish-speaking countries, the term is widely used in corporate finance and legal contexts. It is essential for understanding business valuations and intellectual property rights.