Types and classification of digital assets for valuation purposes

The author formulated the concept of «digital assets» and presented the types of their classification. The characteristics of such types of digital assets as digital financial assets, digital currency, virtual property, Big data, results of intellectual activity in digital form are given. Their classification is proposed for the purposes of assessment according to the form of functioning (financial and non-financial), in relation to objects of civil rights (assets with a certain and indefinite legal regulation regime), in relation to objects of assessment (property and digital assets related to other property), according to turnover rates (non-current and current), according to the degree of liquidity.