costs and benefits that cannot be quantified but are nevertheless significant These can be ranked and weighted to reflect importance and priorities
1 In economy studies, conditions or economy factors that cannot be readily evaluated in quantitative terms as in money, 2 In accounting, the assets that cannot be reliably evaluated (e g , goodwill)
accounts receivable, intellectual property such as trademarks, patents and copyright
are intangible assets, including goodwill, trademarks, patents, catalogs, brands, copyrights, formulas, franchises, and mailing lists, net of accumulated amortization