(3)The expression "intangible property" shall include:—(a)marketing related intangible assets, such as, trademarks, trade names, brand names, logos;(b)technology related intangible assets, such as, process patents, patent applications, technical documentation such as laboratory notebooks, technical know-how;(c)artistic related intangible assets, such as, literary works and copyrights, musical compositions, copyrights, maps, engravings;(d)data processing related intangible assets, such as, proprietary computer software, software copyrights, automated databases, and integrated circuit masks and masters;(e)engineering related intangible assets, such as, industrial design, product patents, trade secrets, engineering drawing and schematics, blueprints, proprietary documentation;(f)customer related intangible assets, such as, customer lists, customer contracts, customer relationship, open purchase orders;(g)contract related intangible assets, such as, favourable supplier, contracts, licence agreements, franchise agreements, non-compete agreements;(h)human capital related intangible assets, such as, trained and organised work force, employment agreements, union contracts;(i)location related intangible assets, such as, leasehold interest, mineral exploitation rights, easements, air rights, water rights;(j)goodwill related intangible assets, such as, institutional goodwill, professional practice goodwill, personal goodwill of professional, celebrity goodwill, general business going concern value;(k)methods, programmes, systems, procedures, campaigns, surveys, studies, forecasts, estimates, customer lists, or technical data;(l)any other similar item that derives its value from its intellectual content rather than its physical attributes.
