Final answer:
The intangible assets of the ABC Cleaning Company include their brand, customer relationships, and any form of intellectual property they own, like patents and trademarks.
Step-by-step explanation:
The intangible assets of the ABC Cleaning Company would most likely include elements such as their brand name, customer relationships, trademarks, copyrights, patents (if any), proprietary technology, and goodwill. These assets are considered intangible because they are not physical objects but they carry value for the company, often contributing to its competitive advantage or market position. These assets can provide significant benefits to a company, like generating revenue through brand recognition or patent licensing.