Abstract
This article is research of the features of digital assets, solving the problems of classification of valuation. The main purpose of the research is to reveal the economic nature and identify the features of various types of digital assets. The paper analyzes various approaches to definite digital assets and their identification. It is concluded that digital assets are heterogeneous; they have different economic and legal specifications; not all digital assets should be interpreted as objects of estimation. They are heterogeneous and may have different economic and legal characteristics.
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