the value of intangible assets

Beschreibung

Mindmap am the value of intangible assets, erstellt von jereimis quintero am 11/10/2019.
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Zusammenfassung der Ressource

the value of intangible assets
  1. What is it
    1. An intangible asset is defined by its own name, that is, it is not tangible, it cannot be physically perceived
      1. How can intangible assets help the company?
        1. Given the variety of intangible assets and the vicissitudes they may go through, there are many ways in which intangible assets can help the company improve
          1. Improving your ability to increase sales
            1. Intangible assets allow to open new lines of business in which to obtain new demand
            2. Reducing production costs
              1. The generation of the appropriate intangibles and their good management are at the base of the company's productivity growth, which allows to reduce production costs
              2. The transfer of rights of use over intangible assets
                1. Many companies earn income from the transfer of rights to use certain intangible assets
                2. The reduction in the tax base of the Corporate Income Tax on income from certain intangible assets
                  1. Article 23 of the Corporate Tax Law establishes a reduction in the tax base of income from certain intangible assets
                  2. The sale of intangible assets
                    1. The company can generate income from the sale of said assets, so that the final control of said assets is transmitted. This is particularly important in companies dedicated to research or creative activity.
                    2. example of intangible assets
                      1. advantages
                        1. Additionally, intangible resources are less visible, more difficult to understand, to buy, imitate or substitute for competitors, and therefore produce a more sustainable competitive advantage
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