31. Goodwill and intangible assets are usually listed as separate items on a company's balance sheet. 32. An example of value derived from an intangible asset , like an idea, is a royalty. 33. Ferreting out intangible assets is not without its pitfalls. 34. Treasury regulations generally require capitalization of costs associated with acquiring, creating, or enhancing intangible assets . 35. Goodwill represents a company's unidentified intangible assets , such as its reputation, customer base and workforce. 36. Intangible assets are typically expensed according to their respective life expectancy . whichever is shorter.37. Under ?97 most acquired intangible assets are to be amortized ratably over a fifteen-year period. 38. Many companies count patents as intangible assets , which generate income through licensing fees and royalties. 39. As of June 2015, China Communications Construction Company ranks 4th amongst Chinese companies for intangible assets . 40. IP as Goodwill : IP is an intangible asset to a business and has valueas goodwill.
