{"ok":true,"canonical_url":"https://dealroom.so/glossary/identifiable-intangible-asset","api_url":"https://dealroom.so/api/public/glossary/identifiable-intangible-asset","data_freshness":{"sba_records_through":"2026-05-31","fdic_records_through":"2026-03-31","dealroom_last_updated":"2026-06-15","timezone":"America/Chicago"},"source_summary":["Public SBA 7(a) loan records","FDIC institution data","DealRoom lender and franchise enrichment"],"term":{"slug":"identifiable-intangible-asset","term":"Identifiable Intangible Asset","group":"Reading the business","definition":"This is a non-physical asset that can be separated from the business or arises from contractual/legal rights, like patents, trademarks, or customer lists.","what_it_means":"In an asset purchase, identifiable intangible assets are valued separately from Goodwill. They can be amortized for tax purposes and contribute to the business's overall value. Your valuation expert will distinguish these from unidentifiable intangibles.","url":"https://dealroom.so/glossary/identifiable-intangible-asset","official_sources":[{"slug":"sop-50-10","title":"SOP 50 10 — Lender and Development Company Loan Programs","official_url":"https://www.sba.gov/document/sop-50-10-lender-development-company-loan-programs","official_label":"View on SBA.gov","authority_tier":2,"publisher":"U.S. Small Business Administration","source_guide_url":"https://dealroom.so/sba-7a/sources/sop-50-10"}],"related":[{"slug":"intangible-asset","term":"Intangible asset","url":"https://dealroom.so/glossary/intangible-asset"},{"slug":"goodwill","term":"Goodwill","url":"https://dealroom.so/glossary/goodwill"},{"slug":"asset-purchase","term":"Asset purchase","url":"https://dealroom.so/glossary/asset-purchase"},{"slug":"business-valuation","term":"Business valuation","url":"https://dealroom.so/glossary/business-valuation"}],"related_questions":[{"question":"Does the SBA take a lien on all business assets, even minor fixtures or intangible assets?","url":"https://dealroom.so/sba-7a/questions/does-the-sba-take-a-lien-on-all-business-assets-even-minor-fixtures-or-intangible-assets"},{"question":"How does the SBA typically value intangible assets like customer lists or software for collateral?","url":"https://dealroom.so/sba-7a/questions/how-does-the-sba-typically-value-intangible-assets-like-customer-lists-or-software-for-col"},{"question":"How does an SBA 7(a) loan handle intangible assets like intellectual property as collateral?","url":"https://dealroom.so/sba-7a/questions/how-does-an-sba-7-a-loan-handle-intangible-assets-like-intellectual-property-as-collateral"},{"question":"How does the SBA assess the value of \"blue sky\" or intangible assets when underwriting a business acquisition?","url":"https://dealroom.so/sba-7a/questions/how-does-the-sba-assess-the-value-of-blue-sky-or-intangible-assets-when-underwriting-a-bus"},{"question":"What specific considerations apply to valuing goodwill and intangible assets in a 7(a) change-of-ownership transaction?","url":"https://dealroom.so/for-lenders/questions/what-specific-considerations-apply-to-valuing-goodwill-and-intangible-assets-in-a-7-a-chan"},{"question":"Is a separate appraisal required for goodwill when buying a business for $1,200,000 with significant intangible assets?","url":"https://dealroom.so/sba-7a/questions/is-a-separate-appraisal-required-for-goodwill-when-buying-a-business-for-1-200-000-with-si"}]},"caveats":["Definitions represent DealRoom's plain-English interpretation for buyers; verify regulatory terms against the official SBA and eCFR sources listed.","Not legal, tax, or financial advice, and not an SBA eligibility determination."],"citation":{"label":"DealRoom.so Glossary — Identifiable Intangible Asset","url":"https://dealroom.so/glossary/identifiable-intangible-asset","source_type":"DealRoom Data"}}