Immaterielles

Immaterielles is a term used in German-speaking accounting and business to refer to intangible assets—non-physical assets that nonetheless carry economic value. Unlike tangible assets, immaterielles cannot be touched but can generate future benefits through rights, knowledge, and reputation. The category covers a range of items, including patents, trademarks, copyrights, software, licenses, customer relationships, franchise rights, and goodwill. It also includes development costs that meet recognition criteria under applicable standards.

Recognition and measurement: An item qualifies as an intangible asset if it is identifiable, controlled by the entity, and expected to generate future economic benefits. It is typically recognized at cost; subsequent measurement may follow a cost model or, for certain assets with active markets, a revaluation model. Assets with finite useful life are amortized over that life; indefinite-life assets are not amortized but tested for impairment at least annually. Research costs are expensed; development costs may be capitalized if criteria are met under standards such as IAS 38.

Impairment and reporting: The carrying amount reflects amortization and any impairment losses. Disclosures usually cover the useful life or amortization method, expected benefits, impairment testing results, and the basis for any fair value measurements where relevant. Valuation and reporting practices vary across jurisdictions and accounting frameworks, including IFRS and national GAAP.

Broader usage: Beyond accounting, immaterielles can refer to non-physical values such as brand strength, know-how, or intellectual property rights. In cultural contexts, related terms include intangible cultural heritage, recognized for its non-material significance.