Life cycle of innovation and assessment of intellectual property value in enterprises

摘要

The article examines the theoretical issues of the implementation of the life cycle of innovation and practical methods for assessing the loss of value of intellectual property in enterprises in the market. The method of the cost approach is disclosed, which assumes the accounting of the costs of reproduction of the assessed intellectual property in current prices, minus depreciation, as the most effective method for assessing intellectual property. Also considered are the rates of depreciation of fixed assets of industrial facilities, the coefficients of revaluation of the cost of fixed assets, depending on their depreciation. The article proposes the author’s approach to the gradation of the assessment of the lost usefulness of intellectual property in percentage and the relationship between the stages of the life cycle of an innovation and the state of the assessment of intellectual property..