Özet:

The article studies the economic substance of the category of «intangible assets». The definition of this economic category. Calculation of the value of intangible assets is based on the calculation of the current value of the investment in the creation of these assets. The necessity of allocating costs of investment character of the totality of the cost of the intangible assets. Expanded classification of areas for management intangible assets by assessing the level of investment activity and accounting lifecycle enterprise. Depending on the level of investment activity are highlighted in the direction of the process control of private enterprise intangible assets A method for quantifying the investment activity of the enterprise, based on the ratio of increase in the value of intangible assets as a result of investing activities (periodic investments) to the value of domestic sources of development, allowing to estimate the intensity of the investment company.

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