Financial Reporting > SFAS 141: Intangible Assets and Goodwill > Examples

Specific examples of intangible assets that should be
measured for value under SFAS 141:

• Marketing-related intangible assets
  • Trademarks, trade names
  • Service marks, collective marks, certification marks 
  • Trade dress (unique color, shape, or package design)
  • Newspaper mastheads
  • Internet domain names
  • Noncompetition agreements
    
    
• Customer-related intangible assets
  • Customer lists
  • Orders or production backlogs
  • Customer contracts and related customer relationships
  • Noncontractual customer relationships
    
    
• Intangible assets related to the arts
  • Plays, operas, ballets
  • Books, magazines, newspapers, other literary works
  • Musical works such as compositions, song lyrics, advertising jingles
  • Pictures, photographs
  • Video and audiovisual material, including motion pictures, music videos, television programs
    
    
• Contract-based intangible assets
  • Licensing, royalty, standstill agreements
  • Advertising, construction, management, service, or supply contracts
  • Lease agreements
  • Construction permits
  • Franchise agreements
  • Operating and broadcast rights
  • Use rights such as drilling, water, air, mineral, timber-cutting, and route authorities
  • Servicing contracts such as mortgage servicing contracts
  • Employment contracts
    
    
• Technology-based intangible assets
  • Patented technology
  • Computer software and mask works
  • Unpatented technology
  • Databases, including title plants
  • Trade secrets, such as secret formulas, processes, recipes

back to previous page