Intangible capital asset definition
Intangible capital asset means an asset that has no physical substance, has more than minimal value, and is expected to be held by an enterprise for continued use or possession beyond the current accounting period for the benefits it yields.
Intangible capital asset. ’ means an asset that has no phys- ical substance, has more than minimal value, and is expected to be held by an enterprise for continued use or possession beyond the current accounting period for the benefits it yields. ‘‘Labor cost at standard’’ means a preestablished measure of the labor element of cost, computed by multiplying labor-
Intangible capital asset means an asset that has no phys- ical substance, has more than minimal value, and is expected to be held by an enterprise for continued use or possession beyond the current accounting period for the benefits it yields. “Job” means a homogeneous cluster of work tasks, the completion of which serves an enduring purpose for the orga- nization. Taken as a whole, the collection of tasks, duties, and