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The main types of intangible assets are Goodwill, brand equity, Intellectual properties (Trade Secrets, Patents, Trademark and Copywrites), licensing, Customer lists, and R&D.
It depends on the allocation of the purchase price. Was this an asset sale? Did you allocate any of the purchase price to the intangibles that @Rustler mentioned? If so, then yes, you would record that portion as an intangible asset.
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