Intangible Assets (IA) encompass a broad range of assets, for example, data, software, knowledge management systems, business processes, goodwill, licences and intellectual property rights. Intangible Assets have similar characteristics to tangible assets in that they can be owned or controlled by an organisation and may have a monetary value. This website, which is maintained by the Intellectual Property Office provides guidance on intangible assets and how to manage these assets and create value from them. It also highlights the risks to institutions if they don't manage IA effectively. The information can be found at - http://www.ipo.gov.uk/ian.htm.