Intangibles, Gross (SF.BS.IntangiblesGross)

Intangibles, Gross (SF.BS.IntangiblesGross) refers to the gross value of intangible assets, before the accumulated amortization and impairment expense is applied.

If Intangibles are only reported as a net figure, it is classified as Intangibles, Net (SF.BS.IntangiblesNet).

Intangibles, Gross (SF.BS.IntangiblesGross) includes:

  • Gross value of patents, copyrights, franchises, trademarks, trade names, secret processes, organization costs and other costs capitalized as intangibles
  • Gross goodwill, if not reported separately from other intangibles
  • Gross value of intangible assets held under Operating or Financial (Capital) lease right-of-use contracts

Intangibles, Gross (SF.BS.IntangiblesGross) does not include: