Tangible vs Intangible Assets

Tangible vs Intangible Assets

Tangible Assets

Tangible Assets are those assets which have physical existence and can be seen and touched. Examples of  Tangible Assets are: 

  • Land,
  • Building,
  • Furniture,
    Machinery,
  • Plant and Equipment,
  • Motor Vehicles,
  • Computers,
  • Office Equipment,
  • Fixtures and Fitting,
  • Cash,
  • Inventory etc.

Intangible Assets

Intangible Assets are those assets which do not have a physical existence and can not be seen and touched, even they play an important role in the business. Examples of  Intangible Assets are: 

  • Goodwill,
  • Patent,
  • Brands/Trademark,
  • Copyrights,
  • Mining Rights,
  • Computer Software,
  • Licenses and Franchise,
  • Recipes,
  • Designs etc.

Tangible vs Intangible Assets

  • Tangible Assets are assets having physical existence, whereas Intangible Assets are assets having no physical existence.
  • Tangible Assets can be fixed Assets or current Assets, While intangible assets usually fall in the category of fixed assets.
  • Fixed Tangible Assets are depreciated, While intangible assets are amortized.
  • Tangible Assets can be seen and touched, whereas intangible assets can not be seen and touched.
  • Lenders accept tangible assets as security for providing loans, While Lenders do not accept intangible assets as security for providing loans.

Also read: Fictitious Assets