Abstract
The article examines the theoretical issues of the implementation of the life cycle of innovation and practical methods for assessing the loss of value of intellectual property in enterprises in the market. The method of the cost approach is disclosed, which assumes the accounting of the costs of reproduction of the assessed intellectual property in current prices, minus depreciation, as the most effective method for assessing intellectual property. Also considered are the rates of depreciation of fixed assets of industrial facilities, the coefficients of revaluation of the cost of fixed assets, depending on their depreciation. The article proposes the author’s approach to the gradation of the assessment of the lost usefulness of intellectual property in percentage and the relationship between the stages of the life cycle of an innovation and the state of the assessment of intellectual property..
Highlights
The market economy is based on the use of high technologies, which presuppose the use of certain objects of intelligence for the total property
As a market type of property, intellectual property has become the basis for the formation of the market for its objects, which is currently developing rapidly
The special market significance of intellectual property lies in the fact that its implementation is the only way to legally monopolize the production of goods and services with the highest consumer properties
Summary
The market economy is based on the use of high technologies, which presuppose the use of certain objects of intelligence for the total property. The intelligent market allows providing conditions for a highincome sector of the economy that uses renewable intellectual resources. The most important type of capital that modern companies have is the knowledge and experience of their employees, which have a common name - intellectual capital (IC). This type of capital, as world practice shows, provides many companies with significant competitive advantages, since it is intellectual knowledge that makes it possible to develop and introduce new types of competitive products, effectively organize the processes of its production and sale, as well as ensure the company's interaction with its suppliers, contractors, investors and customers. Intellectual property (IP) is the exclusive right to use the result of intellectual creative activity in the form of an object reproduction of an invention made or in the form of copies of a work of art made in any form that later allows vii restore these works
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