Final answer:
Intangible assets include copyrights, patents, trademarks, and trade secrets. These assets represent ownership over ideas, concepts, or images. Laws vary across countries, but there are efforts to bring greater harmony to intellectual property protections.
Step-by-step explanation:
Categories of intangible assets include copyrights, patents, trademarks, and trade secrets. These assets represent ownership over ideas, concepts, or images, rather than physical property. Countries have enacted laws to protect intellectual property, although the exact provisions may vary. Ongoing negotiations aim to harmonize intellectual property laws across different countries.