With the 9th Circuit Court of Appeal’s recent decision in Amazon.com Inc. et al v Commissioner of Internal Revenue, upholding a U.S. Tax Court ruling rejecting a broader definition of intangible ...

An asset is a resource that generates an economic benefit for a business. An intangible asset is a non-physical asset, such as a copyright, patent or trademark. You recognize intangible assets in your ...

If you're in the business of selling things to people or other businesses, most of those things will be objects with a real physical presence. Those are referred to broadly as tangible goods, but a ...