What is immaterielle aktiver (intangible assets)?

In short

Immaterielle aktiver are assets without physical form — goodwill, patents, trademarks, licences, development projects. They are recognised on the balance sheet and amortised over their useful life.

In practice

Intangibles typically arise when buying a business (goodwill) or from in-house development projects. The rules for when they may be capitalised rather than expensed are stricter than for physical assets.

Related terms

• Goodwill
• Anlægsaktiver (fixed assets)
• Afskrivning (depreciation)
• See every term in the dictionary

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