A type of intangible asset that is primarily assigned for marketing purposes and promotion of products or services offered by the holding entity. Examples of marketing-related intangible assets include trademarks and brand names, internet domain names, non-competition agreements, service marks, certification marks, collective marks, trade dress, etc.

Such assets are typically protected through legal means (contracts, agreements, etc.). In accounting, these assets generally meet the contractual-legal requirements for recognition separately as intangible assets, i.e., the two criteria: (1) an asset has to be identifiable- that is, separable, or capable of being separated or spun off for disposal (sale, transfer, rent, exchange, etc.) as well as it has to arise from contractual rights (and any other legal rights), whether such rights are transferable or separable from other rights/ obligations, or not. (2) an asset has to be able to produce future economic benefits, and its cost must be reliably measurable.