INTANGIBLE ASSETS are non-physical assets (such as franchises, trademarks, patents, copyrights, goodwill, equities, mineral rights, securities and contracts as distinguished from physical assets) that grant rights, privileges, and have economic benefits for the owner.
MEDIUM TERM ASSETS, usually, are those assets that are expected of having a useful life of between six months and two years of the present.
TIME LAG see LAG TIME.
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