Keywords: intellectual capital, goodwill, customer base, intangible asset, identifiableassets, unidentified assets, database, trade secret
 In the article, the author raises questions about one of the important components of the company's intellectual capital, which determines the company's competitiveness — the «customer base». Such an asset,according to domestic legislation, is not recognized as an intangible asset. Internationalstatistics of merger agreements (unification) of companies determine that this asset accountsfor the largest share of the value of the entire agreement. In this regard, theanalysis of the concept of «customer base», the identification of features of accountingand evaluation of the «customer base» for reporting purposes. Moreover, the study of acceptableevaluation methods in practice are tasks that are extremely relevant both fordomestic companies participating in integration processes, and for evaluators performingwork on the evaluation of relevant intangible assets.The article analyses the definition of the term «intellectual capital» and its constituentpart — the «client base» of the enterprise. The author conducted a study of theeconomic and legal tools for defining the «customer base» as an intangible asset of the enterprise.Within the scope of the research, the legislative acts defining the requirementsfor the «customer base» as an object of intellectual property rights, namely commercialsecrets and databases, were analysed. The requirements that the «customer base» mustmeet as an intangible asset within the limits of Ukrainian and international legislation,as well as the peculiarities of accounting and evaluation of the «customer base» of the enterprise,are determined. The author has defined the problems in the issue of scientificsubstantiation at the legislative level of the term «customer base», as well as its definitionas an intangible asset of the enterprise and the object of assessment. The author emphasizesthat this direction of methodical work has an actual trend, with the aim of harmonizingthe provisions of national and international legislation.