One example of a company's intangible assets would be its:

An intangible asset is non-physical but adds value to an organization. A company’s reputation is a prime example—it influences customer trust, brand strength, and business continuity, especially in crisis situations.

A (Patents) are intellectual property, which are intangible but categorized differently.

C (Digital files) are tangible in terms of data assets.

D (Obsolete equipment) is a tangible depreciated asset.