According to section 24(11), Intangible means: a) Any patent; b) Invention; c) Design or model; d) Secret formula or process; e) Copy right; f) Trade mark; g) Scientific or technical knowledge; h) Computer software; i) Motion picture film; j) Export quotas; k) Franchise; I) License; m) Intellectual property or other like property or right; or n) Contractual rights; and o) Any expenditure that prov