Introduction. The relevance of research on the use of intellectual property rights is determined by: the wavelike dynamics of changes in the number of used intellectual property rights; reducing the number of applications and registered patents for inventions, utility models, marks for goods and services, etc. Certain circumstances require further qualitative research of the essence of intangible assets of industrial innovative enterprises both on the basis of adaptation of international experience and development of own methodological support. The purpose of the article is a methodological support for modern assessment of the characteristics and qualities of intangible assets in enterprises through the analysis of their main content components based on international experience. Research methods. The article used general scientific and special research methods: retrospective and systematic analysis, abstract logical, generalization and comparison; methods of induction and deduction in determining the problem of assessing the characteristics and qualities of intangible assets in enterprises. Results. The article offers an analysis of the essential characteristics and properties of intangible assets of the enterprise, which are combined into the following blocks: intellectual property, copyright, industrial property, business reputation, organizational costs. The basis for the formation of characteristics and properties of intangible assets are the following bases: the absence of material form, the presence of value, value creation, informativeness, and special forms of storage. Intellectual property is, first of all, objects created as a result of creative, intellectual activity of the person. Copyright is regulated by national law and international conventions on copyright protection and is one of the objects of intellectual property. Industrial property is considered as the exclusive right of the patent owner for an invention, industrial design, utility model and the exclusive right of the patent owner for selection achievements. The business reputation of the enterprise as an intangible asset is characterized by the level, value, factors of its formation. Organizational costs are characterized first by the cost of legal registration and registration, and then they are associated with the life cycle of the enterprise. The selected characteristics and properties of intangible assets allow to separate one asset from another, as well as to identify their place, role and methods of application in the economic activity of the enterprise. Conclusions. The above characteristics and features of intangible assets allow you to accurately separate one asset from another, i.e. identify them, and identify their place, role, and means of use in the economic activity of the enterprise, i.e. commercialization and capitalization.
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