Business Pitch Dictionary by pitch.dog
Assets, liabilities & equity · Core

Intangible asset

Also called: intangibles

ELI5

An identifiable non-monetary asset without physical substance under applicable rules.

Used in conversation

“Can you walk me through how intangible asset works in the model?”

Pitch context

You will see “Intangible asset” in financial models, budgets, board packs and investor materials when the discussion reaches assets, liabilities & equity.

Why it matters: In assets, liabilities & equity, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Sources & evidence · 4

Direct term-level sources and supporting source families.