Which of the following is classified as an Intangible Asset (IA)?

An intangible asset is a type of asset that is not physical in nature, meaning it cannot be touched or seen. These assets often provide long-term value to a company and include things like patents, copyrights, goodwill, and trademarks.

In this case, trademarks are classified as intangible assets because they represent the brand name, symbol, or logo that distinguishes a business's goods or services. They provide legal protection and potentially add to the value of a company by enhancing its brand identity.

On the other hand, delivery vans, user accounts, and furniture are all tangible or physical assets. Delivery vans are considered vehicles used for transportation, user accounts represent information or relationships rather than an asset with physical form, and furniture consists of physical items used in a business setting. None of these items would qualify as intangible assets under accounting definitions.