Audit and economical analysis

Table 61

Classification of Intangible Assets

	Classification aspects
Intangible Assets	for the purpose of their utilization by the enterprise of their production, works, services or sale of goods, or for long-term maintenance of administrative or other functions, the property of which does not have material and material value
Depreciation	systematic distribution and introduction of the amortized cost of an intangible asset during the useful life of the product (works, services) at the cost or the costs of the service
Amortized value	the amount of initial (recovery) value of the asset, deducting the estimated value (estimated)
Useful service life	the amount of goods (works and services) that the enterprise intends to use for the asset or intended to receive the enterprise from the use of this asset
Initial value	actual costs of creation (development) or purchase of intangible assets (value of monetary funds or their equivalents or current value of other payments), including taxes paid and non-refundable, as well as other costs directly attributable to bringing the asset to its intended use for its intended use
Stop value	the estimated (assessed) amount of the asset that is expected to be received at the end of the asset's useful life at the end of its useful life, with the deduction of expected costs for the disposal of an intangible asset
Current value	the amount of intangible assets carried at market rates at the determined date, or the amount sufficient for the purchase of an asset or fulfillment of the obligations in the transaction between the independent parties willing to engage in a transaction
Residual value	the amount determined as the difference between the initial (recovery) value and the amortized amount reflected in the intangible asset financial statement (balance sheet)
Active market	the market is one of the kind (which is the same) and can be found at any time by interested vendors and buyers who wish to carry out the transaction, as well as the market
The absolute right	this is a property right which may only be granted to a third party by the holder or with his consent in the manner prescribed by law

The following are the methodological bases of the analysis for assessing the availability of fixed assets and non-material assets, their status, movement, effectiveness and profitability of fixed assets.