Intangible assets (exclusive rights to the work, know-how, utility models and industrial designs, trademarks and service marks) - one of the main items of accounting, which determine the value and liquidity of both innovative and traditional businesses.
1. Intellectual property, which, in accordance with Art. 138 of the Civil Code recognizes the exclusive right of a citizen or legal person to the results of intellectual activity and equated means of individualization, individualization of products, works or services
2. Property rights, by which the right to use land, natural resources, water bodies is meant. The confirmation of these rights is a lease, license, etc
3. The company's business reputation (goodwill).Evaluation of goodwill (goodwill) is to determine the combination of those elements of the business or personal qualities that encourage customers to apply to the company that brings the company profits in excess of the required to obtain a reasonable return on all other assets of the company.
Cost of services for the evaluation of intellectual property and the timing of their implementation are determined individually for each customer, as each valued intellectual property involves a different volume of work and the time needed to carry them out.