DEPRECIATION IN THE DIGITAL AGE: IMPLICATIONS FOR INTANGIBLE ASSET MANAGEMENT

Abstract

In the digital era, intangible assets are critical to corporate success. Traditional depreciation models have difficulty capturing their value dynamics. This study investigates creative intangible depreciation approaches for complying with accounting requirements, affecting strategic choices, and responding to digital realities. Time-based, usage-based, and hybrid models are among the approaches enabled by data analytics. Regulatory issues and case examples from the real world provide light on practical difficulties and solutions. This study forecasts future trends and research areas, highlighting the need for firms to adapt their depreciation practises for optimum intangible asset management in a changing digital context.