Accounting intangibles in property evaluation for the purposes of collateral

The article analyzes the practice of intangible assets in the property evaluation for the purposes of collateral under the income approach. The concrete cases from the practice of appraisers when necessary analysis and calculation of the value of all the non-material base of the enterprise in the evaluation of operating business. The developed algorithm of actions of the author of an enlarged, allowing to assess the impact of intellectual property on the final cost of the project evaluation.