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Calculated Intangible Value - CIV. A method of valuing a company's intangible assets. This calculation attempts to allocate a fixed value to intangible assets that does not change according to the company's market value. Examples of intangible assets include brand equity and proprietary technology.
Net tangible assets represents the amount of physical assets minus the liabilities present in a business. The calculation takes the difference between the fair market value of tangible assets (cash, accounts receivable, inventory, capital assets, etc) less the fair market value of all liabilities (accounts payable, debt, etc). Net tangible assets exclude intangibles such as goodwill. Divestopedia explains Net Tangible Assets.