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What is an intangible Asset? Intasngible assets are assets we cannot physically touch: These include patents, copyrights, trade marks, franchises,and brand names. To put an end to any fantasy valuations, currently you cannot put internally developed intangible assets on the company balance sheet. However intangible assets aquired from a 3rd party are carried on the balance sheet at fair value. McDonalds for example benefit from having a Durable competitive advantage ( A Warren Buffet must have)
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