Intangible Asset Categories

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Intangible Asset Categories

The following are examples of intangible assets that meet the criteria for recognition as an asset apart from goodwill. The following illustrative list is not intended to be all-inclusive, thus, an acquired intangible asset might meet the recognition criteria of this Statement but not be included on that list.

Marketing-Related Intangible Assets
     (1)   Trademarks, Tradenames.
     (2)   Service marks, collective marks,
            certification marks.
     (3)   Trade dress (unique color, shape, or
            package design).
     (4)   Newspaper mastheads.
     (5)   Internet domain names.
     (6)   Noncompetition agreements.
Customer-Related Intangible Assets
     (7)   Customer lists.
     (8)   Order or production backlog.
     (9)   Customer contracts and related
            customer relationships.
     (10) Noncontractual customer relationships.
Artistic-Related Intangible Assets
     (11) Plays, operas, ballets.
     (12) Books, magazines, newspapers, other
             literary works.
     (13) Musical works such as compositions,
             song lyrics, advertising jingles.
     (14) Pictures, photographs.
     (15) Video and audiovisual material, including
            motion pictures, music videos,
            television programs.
Contract-Based Intangible Assets
     (16)   Licensing, royalty, standstill
              agreements.
      (17)   Advertising, construction, management,
              service or supply contracts.
      (18)   Lease agreements.
      (19)   Construction permits.
      (20)   Franchise agreements.
      (21)   Operating and broadcast rights.
      (22)   Use rights such as drilling, water, air,
              mineral, timber cutting, and route
              authorities.
      (23)   Servicing contracts such as mortgage
              servicing contracts.
      (24)   Employment contracts.
Technology-Based Intangible Assets
     (25) Patented technology.
     (26) Computer software and mask works.
     (27) Unpatented technology.
     (28) Databases, including title plants.
     (29) Trade secrets, such as secret formulas,
             processes, recipes.

See Appendix A Glossary and
Paragraph 14 of SFAS 141.

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