what s the difference between tangible and intangible assets 
there are two types of asset categories tangible and intangible tangible assets are typically physical assets or property owned by a company such as computer equipment tangible assets are the main type of assets that companies use to produce their product and service intangible assets don t physically exist yet they have a monetary value since they represent potential revenue a type of intangible asset could be a copyright to a song the record company that owns the copyright would get paid a royalty each time the song is played there are various types of assets that could be considered tangible or intangible some of which are short term or long term assets the bottom linea company s shareholder value depends on strategic decisions made by its board of directors and senior management including the ability to make sound investments and generate a robust return on invested capital if this value is created particularly over the long term then the share price increases and the company can pay larger cash dividends to shareholders mergers in particular tend to cause a substantial increase in shareholder value shareholder value can become a hot button issue for corporations as the creation of wealth for shareholders does not always or equally translate to value for the corporation s employees or customers 