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Kimon has been tasked with identifying intangible assets but needs to provide his team with a list of the assets they will be inventorying. Which of the following is not an example of an intangible asset?

Answer Options

A

Patents

B

Databases

C

Formulas

D

Employees

Correct Answer: D

Explanation

Employees are not intangible assets; they are human resources. Patents, databases, and formulas are intangible assets.

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