3-Intangible Assets-Chapter 28
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28.1.1.1.3 Intangible Assets Intangible assets are non-physical resources that nonetheless have economic value. These assets are often tied to a company’s brand, reputation, or proprietary advantages, making them significant for brokerages that have established a strong market presence. For real estate brokerages, common intangible assets include: Goodwill: Goodwill represents the brokerage’s brand value, reputation, and […]