Equipment purchased on the partial-payment plan. Where equipment is purchased on a partial-payment plan, the purchaser's equity during the rental period may be shown by either of two methods. The first is to set up as an asset the amount paid on account of the con FINANCIAL STATEMENTS 727 Tract. This method does not show the liability for the unpaid installments, nor does it show the total cost of the equipment upon which depreciation must be calculated. The second method is to show the contract in the accounts by setting up as an asset the cost of the equipment with a contra reference to the liability in favor of the sellers. As the payments are made they are credited to the liability account, which will finally be wiped out. Intangible assets. The assets of a corporation often include certain items which are neither tangible property nor a direct right to tangible property. Such items are called intangible assets. The most common assets in this group are good-will, patents, trade-marks, and copyrights. Good-will. Good-will is the intangible quality of patronage which attaches to an established business and is presumed to attach to it, irrespective of any change in ownership. Good-will depends upon many factors, such as location or reputation and integrity of the proprietor, or it may be the result of a legal or natural monopoly....

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