noun
: a tangible or intangible asset that is not reflected on the balance sheet in accounting or finance or that is carried at nominal value (as stock of a subsidiary or a valuable patent)
noun
: a tangible or intangible asset that is not reflected on the balance sheet in accounting or finance or that is carried at nominal value (as stock of a subsidiary or a valuable patent)
Webster's New International English Dictionary. Новый международный словарь английского языка Webster. 2012