Glossary · Reading the business
Identifiable Intangible Asset
In short
This is a non-physical asset that can be separated from the business or arises from contractual/legal rights, like patents, trademarks, or customer lists.
What it means in a deal
In an asset purchase, identifiable intangible assets are valued separately from Goodwill. They can be amortized for tax purposes and contribute to the business's overall value. Your valuation expert will distinguish these from unidentifiable intangibles.
Official sources
SOP 50 10 — Lender and Development Company Loan Programs
U.S. Small Business Administration · SBA Standard Operating Procedure
Last checked 2026-06-15. Official sources control — verify before relying on any rule for a live deal.
Related terms
Common questions about Identifiable Intangible Asset
- Does the SBA take a lien on all business assets, even minor fixtures or intangible assets?
- How does the SBA typically value intangible assets like customer lists or software for collateral?
- How does an SBA 7(a) loan handle intangible assets like intellectual property as collateral?
- How does the SBA assess the value of "blue sky" or intangible assets when underwriting a business acquisition?
- What specific considerations apply to valuing goodwill and intangible assets in a 7(a) change-of-ownership transaction?
- Is a separate appraisal required for goodwill when buying a business for $1,200,000 with significant intangible assets?
Defined by CapBench SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.
Pressure-test the numbers before you make an offer
Send us the asking price and the seller's cash flow — we'll show whether the deal services SBA debt and where the add-backs are likely to hold up.
Free · No documents · Usually same-day
Backed by data on 1,000+ SBA lenders and 300,000+ funded deals. Your details go only to lending partners you ask to be matched with — never sold to advertisers.