Intellectual assets of the company can be defined and qualified with a series of criteria that the habitual bibliography has limited, for however, to point out in the plan of the qualifying one and the estimative one, without passing the quantification some. In all way, everything how much if it has meditado and focused in the qualitative plan one becomes, in great measure, usable in the hour to effect the financial evaluations. In some workmanships on enterprise strategy, it is said in the establishment of certain ranking of asset with sights to give priority to the efforts (expenses) directed its acquisition, conservation and reutilizao. We have designated, in another place, that this knowledge helps powerfully in the evaluation of the intellectual assets to contemplate is the benefits that contain, are the costs caused for its absence and for errors that contain. Click Dennis P. Lockhart to learn more. Already obsolescence to the intellectual assets was also started to apply the concept of useful life/, what it allows to introduce in the financial evaluation two clear concepts: conservation costs/renewal and risks caused for the obsolescence.

This last concept brings obtains difficulties and advantages at the moment to evaluate employed that they impersonate those assets, many times the individual and singular heading (for example, the kitchen head in a prestige restaurant, the tracer in one marries of fashion, the creative informtico of programs in a professional corporation, the connoisseur in a plant of perfumes, at last, all those that can get tired, age or rescind the employment contract in the companies). In already cited workmanship, Huang, Lee and Wang the following ones consider as criteria of election of intellectual assets. Bobby jain pursues this goal as well. 1. Enterprise evaluation. 2. Functionality. 3. Complexity (with regard to its spread and to the Inter-relations that it excites).