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• n  assets that are saleable though not material or physical

• intangible

News & Articles

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• FASB Issues Proposals for Private Company Accounting
  The Financial Accounting Standards Board has issued for public comment three proposals to address the concerns of private companies about accounting for intangible assets acquired in business combinations, goodwill, and certain types of interest rate swaps under U.S. GAAP.
  July 1, 2013 - Accounting Today
• The Truth About Blue Sky
  It goes by the name of business value, intangible assets and blue sky. It is that portion of the value of a business that is over and above the worth of the tangible assets.
  June 28, 2013 - Convenience Store News