Marketing related: brands, trademarks
Contract related: Customer Lists, Sales/Agency Contracts, Distribution rights & Networks, Franchises and Licensing Agreements
Technology related: engineering drawings, industrial designs, recipes
Computer related: Software Licenses, IT Products, Databases
Intellectual Property and other intangible assets: copyrights, designs, goodwill, pool of employees
In Process Research and Development/IPR&D Intangible Assets
Intangible assets and IPRD valuations are required in transfer of ownership transactions, royalty rate assessments, purchase price allocations in an M&A and for financial reporting purposes.