31. Ferreting out intangible assets is not without its pitfalls. 32. Treasury regulations generally require capitalization of costs associated with acquiring, creating, or enhancing intangible assets . 33. Goodwill and intangible assets are usually listed as separate items on a company's balance sheet. 34. An example of value derived from an intangible asset , like an idea, is a royalty. 35. But he is also displaying an equally important, intangible asset _ the ability to win. 36. Intellectual property, such as patents, are considered intangible assets . 37. In accounting, tangible assets and intangible assets are distinguished. 38. The company's intangible asset known as good will has suffered damage that may prove irreparable. 39. Intangible assets are all of the other talents and theory by which an organization is run.40. Examples of intangible assets are bonds and stocks.