mass asset

An intangible asset, such as a dominant market position, that is made up of several components but that is considered a single entity for purposes of depreciation, because the loss of any component of the asset is replaced by new components, so that the whole asset has little or no fluctuation in value.

• An entity with a dominant market position might lose a vendor but, because of its dominant market position, still be able to replace the loss with a new vendor. The market position is therefore considered a mass asset.

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词条贡献者

译者Sherry，毕业于欧洲顶尖的高级翻译学院，擅长翻译各种与复杂并购相关的法律文件。