Intangible assets that can be valued are those that can be detached and traded individually, and their future benefits should be restricted to their parents.

Intangible assets in the research phase are not recognizable due to uncertain future benefits and intangible assets under development can be evaluated as long as their technical and economic feasibility is demonstrated, discounting the costs necessary for their completion.

The following groups of intangible assets are most frequently valued:

• Marketing: brands and images;
• Customers: list of customers;
• Arts: music, books, paintings, videos and films;
• Contracts: licenses, agreements and exploitation rights;
• Technology: software, data, formulas and technical collection.

Mynarski can help define the value of intangibles with proper foundation.

Mynarski, Valuation of Intangibles.