/ɪnˈtændʒəbəl ˈæsɛt/ – Phrase
Definition: tài sản không có hình thức vật chất, như quyền sở hữu trí tuệ hoặc thương hiệu.
A more thorough explanation: anything of value that belongs to a business entity, organization or private individual that does not have physical form
Example: The Company is currently in the process of reviewing certain intangible assets, including goodwill, for the business units affected by the restructuring plan.