Last edited 14 Jul 2020

Tangible v intangible assets

BIM for Heritage, Developing the Asset Information Model, published by Historic England in 2019, defines intangible assets as: ‘Identifiable non-monetary assets, such as heritage values and significance, that cannot be seen, touched or physically measured and are created through time and effort.’

Tangible assets are: 'Physical attributes that are quantifiable, measurable and factual.'

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