A type of intangible assets that are assigned for internal use (rather than other external use intangibles such as patents, goodwill, copyrighted materials, etc). As such, these assets are not transferable (by sale, exchange, rent, etc.) Non-transferable intangibles include technical documentation, engineering drawings, operating procedures, employee manuals, a trained and well-positioned workforce, etc.

These intangibles are also known as back-room intangible assets or internal-use intangible assets.