Answer :

Final answer:

Intangible assets are valuable assets without physical substance, such as patents and customer loyalty.


Explanation:

Intangible assets are assets that lack physical substance but hold value. Examples include patents, copyrights, and customer loyalty. These assets are recorded at cost and amortized over a specific period. They play a vital role in a company's financial health and competitiveness.


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Intangible assets are not physical things. They can’t be physically touched. Therefore the only answer is copyrights.