Answer: C. Intangible assets
Intangible Assets refer to those assets that have no physical form and hence cannot be touched. They may be identified or unidentified.
Those intangible assets that can be separated from a company’s assets and can be sold are known as identifiable intangible assets. These include intellectual property rights, patents, copyrights, trademarks etc.
Those intangible assets that can’t be physically separated from the company are known as unidentifiable intangible assets. e.g. goodwill.
