Definition

Considered herein are long-term assets that are not considered tangible. These include research and development expenditure (carried out by the company itself or trusted to a third party), administrative concessions for obtaining research or exploitation rights, industrial property, goodwill, transfer rights over premises, and IT applications (irrespective of whether or not they are produced by the company itself). They also include those goods acquired pursuant to leasing contracts.

Source

National Statistics Institute surveys

Topic

• Economic accounts

Statistical operations

(links to the Inventory of Statistical Operations)

• 30122 - Private Education Financing and Expenditure

Concepts associated

• Capital expenses
• Tangible assets