See capital asset for intangibles issues that arise in accounting, including a more detailed sports example.''See capital (economics) for issues that arise in economics, including a more detailed breakdown of types of assets. Intangibles are generally regarded as pertaining to: Customer good will, employee morale, increased bureaucracy, and aesthetic appeal (for example negative reaction to a billboard). A colloquial expression for qualities in an individual or group of individuals, especially t… (More on Intangibles)