Sale of Intangible Assets (SF.CF.SaleOfIntangibleAssets)

Sale of Intangible Assets (SF.CF.SaleOfIntangibleAssets) is the cash inflow from the sale of intangible assets.
As a result of the disposal, Gains or Losses may be recognized in the Income Statement, and so end up being shown in the starting line of the cash flow statement (“Net Income/Starting Line” (SF.CF.NetIncome_StartingLine)). If this is so, then these Gains or Losses are reversed further down the waterfall in the line item “Other Non-Cash Items” (SF.CF.OtherNonCashItems).

Sale of Intangible Assets (SF.CF.SaleOfIntangibleAssets) includes

  • Sale/disposition of trademarks, broadcasting licenses, patents, copyrights, service rights, capitalized software development costs, etc.

Sale of Intangible Assets (SF.CF.SaleOfIntangibleAssets) does not include: