| NOM | possession | fons de comerç | (accounting) an intangible asset valued according to the advantage or reputation a business has acquired (over and above its tangible assets) |
|---|
| Sentit | (accounting) an intangible asset valued according to the advantage or reputation a business has acquired (over and above its tangible assets). | |
|---|---|---|
| General | actiu immaterial, actiu intangible, intangible | assets that are saleable though not material or physical |
| Anglès | good will, goodwill | |
| Espanyol | fondo de comercio | |
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