 In this presentation, we will discuss the audit process related to intangible assets. First question, of course, is what are intangible assets? We will define intangible assets. In other words, intangible assets are assets that do not have physical substance that provide economic benefit for more than a year. So we're thinking about types of assets, but things that you can't touch, you can't kick, you can't feel. However, they do have value and they're going to be providing value for more than a year. And therefore they're going to be assets, things that we would expect to see or would like to have on the financial statements, even though they don't have that physical substance. And you can imagine as an auditor, considering things, the fact that they're not physical, they're not tangible, can provide some problems for us in order to test for their existence. So types of categories of intangible assets will be things like artistic things, anything that's got a copyright to it basically could be some form of intangible asset. Note that the copyright itself is kind of