In the activities of the enterprise, in any financial andaccounting report exists such a concept - "classification and valuation of intangible assets" (NMA). This is such a part of the capital that you can not touch, see with your eyes, but it brings profit to a firm or organization and is very long-term in use. Valuation of intangible assets includes the identification of ownership of them. Determining the cost, for example, of business, NMA can play a decisive role, because high raise the price of the company, especially if it brings a good income.
Valuation of intangible assets is part ofrecognition of business, which occurs before the allocation of NMA. By analyzing such sales, the value of business in the market is assumed, then the value of tangible assets is estimated, and the difference between them is the price of the NMA.
Currently, there are many companies that audit intangible assets. What services do they provide?
- Licensing is now more advanced anda common form of technology exchange in the economic markets of developed countries. The audit company's package of services includes evaluation of licenses, they can be the main asset of the organization or enterprise.
- Presence of a patent for a brand of any product,technical idea and its solution, trademark and evaluation of this document is a weighty part in favor of its owner and gives him certain advantages, unlike the competitor.
- Computer programs and special techniques,methods of solving financial issues, administrative, technological, called know-how, are valued for the purpose of making them into the authorized capital of the organization or purchase and sale.
To use these andother NMAs, many heads of organizations are increasingly interested in determining the cost of such part of the capital, because its inclusion in the company's assets contributes:
Reducing the corporate income tax.
Regulation of the amount of deductions from depreciation, creation of a fund for the acquisition of new facilities of the NMA.
Increase the market value of the enterprise.
Accounting for all assets of the organization.
Accounting for the value of NMA during the reorganization or liquidation of a company.
Determination of the size of the share of NMA in the authorized capital.
Identify the value of NMA in their purchase and sale.