Your candybar arguement is absurd because you can't sell ip direct to consumers. You could manufacture a product that uses it or sell access via some supply limiting portal, but that is much different than actually selling ip.
Additionally it's not inventory because it is not finite. There is a distinction made by GAAP regarding valuation of tangible vs intangible assets because it is much more complex process to valuate intangible assets such as ip.
Additionally it's not inventory because it is not finite. There is a distinction made by GAAP regarding valuation of tangible vs intangible assets because it is much more complex process to valuate intangible assets such as ip.