The author explores the intangible assets as a reserve for business development. Intangible assets are underpenetrated. In the structure of intangible assets included: quality of personnel, quality of control, quality of business model, intellectual property, reputation. The author developed the concept of capitalization of intangible assets, taking into account the impossibility of their monetization? Rise the problem of evaluation of intangible assets.
tangible assets , intangible assets , business efficiency , efficiency of business assets