Abstract
The issues of assessing the loss of intellectual property value in the market conditions at energy sector enterprises are studied. The cost approach method is revealed, which implies taking into account the cost of reproduction of the intellectual property being valued in current prices less depreciation, as the most effective method of intellectual property valuation. The article suggests the author's approach to grading the estimation of lost utility of intellectual property.
Highlights
Modern economy is based on the use of high technologies, which imply the use of certain intellectual property objects
The Fuel and Energy Complex is a unique complex of industries that affects the level of development of other industries, but the entire economy as a whole
It should be noted that intellectual activity of people is the basis for effective functioning of both individual enterprises and industries and the national economy as a whole
Summary
Valdaytsev [2] notes that when revaluing all assets of an enterprise from their book value to market value, one should take into account the possible depreciation of these assets This accounting can be done in two alternative ways:. The index method involves indexing the initial (replacement) cost of individual objects using indices of changes in the value of fixed assets, differentiated by types of fixed assets and percentage of depreciation and presented in the annex of the above "Regulation ..." (Table 2). In this case, a single method is applied to homogeneous objects of fixed assets (brands, types, etc.). Coefficients of revaluation of the cost of fixed assets, with the amount of wear
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