Intangible assets of a land area: features of analysis and valuation

The article provides a classification of intangible assets that have common characteristics that determine the choice of methods for their assessment. Intangible assets of land plots are considered. It is shown that their cost is influenced, for example, by the view from the apartment window, the distance of the plot from the center. The author substantiates the distinction between intangible assets of a land plot and circumstances classified as «impact» on it. Recommends using the appropriate methods of income and comparative approaches to valuation when assessing the value of intangible assets of land plots.