Which form of assets are long-term assets that have monetary value, but no physical presence?

Long-term assets are the value of a company's property, equipment and other capital assets held on a company's balance sheet for more than one year. Property, plant, and equipment are typical examples. They are. usually recorded at the price at which they were purchased and do not always reflect the current value of the asset. 

Intangible assets are long-term assets that have no physical form, yet add value to an organization.

You can divide intangible assets into two categories: intellectual property and goodwill.

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