As a result of the economic transformations and developments that the world has witnessed, intangible property has appeared alongside material property, which has become of utmost importance in the success of institutions. The success of companies has become linked to the intellectual property they own, for example computer programs, and this will be followed by the recognition of intellectual property rights as a place of mortgage, and their use in a proper way. It is increasingly considered an attractive element and has become one of the most prominent guarantees for obtaining cred
These intangible transfers do not have a physical entity and are not perceived directly by the senses. Their effect on external knowledge is perceived indirectly, such as writing, drawing, or sound. Their special, distinct nature results in their being subject to rules of their own other than those that govern material transfers. The intangible transfer is important. It is significant for its owner, as it represents a source of income that enables him to benefit from it