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An intangible asset is a non-physical asset having a useful life greater than one year. These assets are generally recognized as part of an acquisition, where the acquirer is allowed to assign some portion of the purchase price to acquired intangible assets. Few internally-generated intangible assets can be recognized on an entity's balance sheet. Examples of intangible assets are: Marketing-related intangible assets Trademarks Newspaper mastheads Internet domain names Non competition agreements Customer-related intangible assets Customer lists Order backlog Customer relationships.
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