21. Other tangible and intangible assets alsocontribute to this cash flow. 22. Other intangible assets amount to $ 6 . 5 billion. 23. Intangible assets are as important a part of corporate wealth as are physical assets.24. But the rules surrounding intangible assets such as patents and goodwill were less clear. 25. IAS 38 contains examples of intangible assets , including : computer software, copyright and patents. 26. It is more likely to be done with intangible assets . 27. Many companies count patents as intangible assets , which generate income through licensing fees and royalties. 28. Under ?97 most acquired intangible assets are to be amortized ratably over a fifteen-year period. 29. Goodwill represents a company's unidentified intangible assets , such as its reputation, customer base and workforce. 30. Intangible assets are typically expensed according to their respective life expectancy . whichever is shorter.