Simple question, if a companies balance sheet shows it has intangible assets of 30,000, does this mean that the company has earned $30,000 by selling lets say software licenses, or the value of that software is 30,000?
Intangible assets are trademark, copyrights, patents and goodwill or reputation. You find those in the annual report of the company.
Some companies are involved in takeovers mainly because of their intangible assets: examples are mining rights and claims for a ressource company, patents on drugs for pharmaceutical companies.
The answer to your question is hence that the value of intangible assets is 30000$. It includes software licences but also reputation of the company. It does not involve money received physically.
Consult this report by KPMG an accounting firm on the subject of intangible assets.