The value of a business’s intangible assets that are separately identifiable and measurable, excluding goodwill. Other intangible assets may include patents, trademarks, licenses, customer lists, franchises, software, etc. Other intangible assets are reported on the balance sheet at their acquisition cost less accumulated amortization and impairment losses. Other intangible assets are amortized over their estimated useful lives and tested for impairment if there are indicators of impairment.