# 유무형자산

* 유형자산 : 형태가 있어서 만질수 있는(Tangible) 자산으로 건물, 기계장치, 차량운반구 등 대부분의 고정자산이 속해 있다.
* 무형자산 : 형태가 없으므로 만질 수 없는(Intangible) 자산으로 지식재산권(특허권, 상표권 등), 영업권 등과 같이 권리를 나타내는 자산이며 고정자산에 속한다.

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