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Unformatted text preview: ments related to
intangible assets. Intangible rights can be patents, licenses,
trade marks and installation charges.
Fixed assets other than tangible (1) Company start-up costs (such as a registration fee,
organization expenses, and expenses to increase share
or financial assets – a fixed
asset being defined as an asset
acquired for long term use in (2) Research and development costs;
(3) Franchises, patents, licenses, trademarks, and similar
the operation of the business.
rights (including purchased and internally developed
(4) Leasehold rights, which are amounts paid or due to a
previous tenant as consideration for the transfer of a
lease under a private agreement or the terms of
legislation governing business property; and
(5) Purchased goodwill ( fonds de commerce), representing
the intangible component of a business (for instance
clientèle ) that are not valued and accounted for
separately in the balance sheet but that contribute to
maintaining or developing the company's business.
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- Fall '13
- The Land