Evaluate the object of intellectual property – this means to determine the cost due to the potential efficacy for the owner of this object, characterized by technological and industrial novelty. Under the valuation of intellectual property rights score is always understood, and not just rights, namely the property of their component. According to article 138 of the Civil Code, '… recognizes the exclusive right (Intellectual property) of a citizen or legal person, the results of intellectual activity and equalized to them means of individualization of a legal entity, differentiation of commodities, works or services (trade name, trademark, service mark, etc.) '. Intangible assets, according to the PBU 14/2000 are assets: – Either do not have a-kind, or material and the real form which is not essential for their use in business – revenue generating capacity; – Purchased with the intent to use for a long period (over one year). Usually objects of the evaluation of intellectual property as intangible assets are: – Brand, trademark, brand name – Goodwill – Licenses, Patents – Know-How Evaluation trademark Before Assessment trademark, the Customer must define exactly what he wants to evaluate.

The fact that there is some confusion in the use of terms trademark, service mark, trademark, brand, brand name, appellation of origin. Trademark – a designation placed on a product (or packaging) industry and commerce for the individualization of the product and its manufacturer (seller). Trademarks can be verbal (a combination of individual letters, numbers, family name), visual (pictures, graphics, color combinations), bulky (a form of product or packaging).