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:

• Net intangible assets (after reduction from accumulated amortization and impairment) (shown in Intangibles, Net (SF.BS.IntangiblesNet))
• Gross goodwill reported separately from other intangibles (shown in Goodwill, Gross (SF.BS.GoodwillGross))
• Deferred costs reported separately from tangibles assets (shown in Deferred Charges (SF.BS.DeferredCharges))
• Gross tangible assets held under operating or financial (capital) lease right-of-use contracts (shown in Other Properties/Plant/Equipment – Gross (SF.BS.OtherPPEGross))

Related Entries

• Acceptances Outstanding (SF.BS.AcceptancesOutstanding)
• Accounts Payable (SF.BS.AccountsPayable)
• Accounts Receivable – Trade, Gross (SF.BS.AccountsReceivable_TradeGross)
• Accounts Receivable – Trade, Net (SF.BS.AcctsReceivable_TradeNet)
• Accrued Expenses (SF.BS.AccruedExpenses)