16 Results for Tag: intangible

Knowledge Capital

DefinitionKnowledge management is the process of creating, sharing, using and managing the knowledge and information of an organisation. It refers to a multidisciplinary approach to achievin

Identifiable Asset

Identifiable Asset What is an 'Identifiable Asset' An identifiable asset is an asset of an acquired company that can be assigned a fair value and can be reasonably expected to provide a be


Badwill What is 'Badwill' The negative effect felt by a company when shareholders and the investment community find out that is has done something that is not in accordance with good busin

Fixed Assets

DefinitionFixed assets, also known as tangible assets or property, plant and equipment, is a term used in accounting for assets and property that cannot easily be converted into cash. This c

Wasting Asset

Wasting Asset What is 'Wasting Asset' An item that irreversibly declines in value, as a function of time. Wasting assets include vehicles, machinery and other fixed assets. Accountants att

Tangible Common Equity – TCE

DefinitionTangible common equity is the subset of shareholders' equity that is not preferred equity and not intangible assets. Tangible Common Equity - TCE What is 'Tangible Common Equity -

Tangible Asset

DefinitionTangible property in law is, literally, anything which can be touched, and includes both real property and personal property, and stands in distinction to intangible property. Tang

Tangible Personal Property

Tangible Personal Property What is 'Tangible Personal Property' Tangible personal property is a tax term describing personal property that can be physically relocated, such as furniture an


Impairment What is 'Impairment' Impairment is an accounting principle that describes a permanent reduction in the value of a company's asset, normally a fixed asset. When testing for impai


Goodwill By definition, goodwill is a term used to reflect how the business’s performs in terms of its reputation, and connection with the customers. It is an intangible asset of the busin
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