Does the ownership of an online store be intangible asset? We bought several online stores
No
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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