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Can papers be used as intangible assets?
Papers can be used as intangible assets.

Intangible assets refer to assets that taxpayers have used for a long time but have no physical form, including patents, trademarks, copyrights, land use rights, non-patented technologies and goodwill. Confirmed non-monetary assets without physical form owned or controlled by an enterprise. Intangible assets also include social intangible assets and natural intangible assets, of which social intangible assets usually include patent rights.

Matters needing attention in paper format:

Thesis refers to an article describing academic research results. The format of the paper consists of title, author, abstract, key words, text, references and appendix. Taking graduation thesis as an example, it is divided into cover, title, table of contents, content summary, text, notes and so on. A paper should have not only format, but also paper, page and font.