The calculation of the cost of intangible assets based on intellectual property

The article considers approaches to valuation of intellectual capital and intangible assets as well as the approaches to valuation of cost of work on creation of new technologies, such as normative, adaptive, program-target and programmatic. The method of calculating the cost of intangible assets created through intellectual property and aimed at improving the technologies operating in the market, and the creation of a fundamentally new product or fundamentally new technology is proposed. These intangible assets are focused at improving as technologies, existing on the market, and creation of fundamentally new products or innovative technology. This method of calculating the value of IA, which are the result of innovative projects, can be used to determine the price of the contracts for research and development. In this case, its main component is the expected result of the placing on the market created by the intangible assets. Thus, the method is a tool for promoting the creation of a market promising results of scientific-research and experimental-designing works. © IAEME Publication.