Abstract
The article deals with the features of formation and evaluation of intangible assets in network retail trade, their role as a resource for the development of retail networks. The established criteria for classifying retail network assets as intangible assets and their compliance with current practice are investigated. The structure of intangible assets is analyzed using the example of X5 Retail Group. The possibilities of evaluating a portfolio of long-term lease agreements for retail space as an asset of a retail network are considered. Methodological approaches to the valuation of certain types of intangible assets, in particular their own brands, are proposed.
Published Version
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