Anything that's intangible means you cannot touch it. You can touch the land (with your feet), and you can touch a building. Neither are intangible assets.
An assembly cost is intangible, but it's not an asset. It's a cost. Assets are things with long term value - a cost is something spent.
A patent has value in the future - someone with the patent owns the ability to make a product. That makes it an asset. It's also a right and not able to be touched.
Thus, the patent is an example.
