Termination of unidentified intangible assets

The authors consider the issues of the obsolescence of the intellectual capital (IC) of the organization, in particular, the unidentifiable intangible assets of the business, the connection of these assets with the value of the business. Identify signs of obsolete IC. It is concluded that human resources are the main source of the formation of the value of a highly intelligent business, and proper investments in personnel and control over the adequacy of employees and the management of modern market conditions is a major factor in the success of an enterprise.