Enterprises frequently expend resources, or incur liabilities, on the acquisition, development, maintenance or enhancement of intangible resources such as, scientific or technical knowledge, design and implementation of new processes or systems, licences, intellectual property, market knowledge and trade-works (including brand names and publishing titles). Examples of items encompassed software, patents, copyrights motion picture films, customer lists, fishing licence import quotas franchises customer or supplier relationship, customer loyalty market shore and marketing rights

financial reporting, intangible assets, just value