Answer :
The objective of a rearrangement is to create a new capability for the asset, but not necessarily extend its useful life.
Which five intangible assets are there?
Goodwill, brand equity, intellectual properties (trade secrets, patents, trademarks, and copyrights), licensing, customer lists, and R&D are the key categories of intangible assets. Intangible asset values are typically not disclosed on the balance sheet.
What tangible examples are there?
You can touch something that is actually tangible. Both a rock and a damaged window are palpable; if the rock is laying close to the window, it may be visible proof of vandalism. When we remark that a room's tension is "palpable," we imply that we can almost physically feel it there.
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