Capitalization of objects of intellectual property (OIP) is a set of methods and methods of involving OIP in economic circulation. Thus, capitalization is the process of converting IPOs into intangible assets (intangible assets).

What is the capitalization of IPO for?

  • Attracting "new money" for business development
  • Preparing the ground for new revenue streams
  • Reflections of the real market value of the organization and its assets
  • Determination of the degree of intellectualization of the company
  • Provide additional protection to the competitive advantage of the enterprise v add value to the business
  • Increase in the authorized capital, net assets
  • Compliance with accounting requirements for intangible assets
  • Optimization of tax payments
  • Contributions to joint projects, subsidiaries
  • Business protection from raiding, unfair competition, counterfeit

To what extent should intangible assets be accepted on the balance sheet?

Non-reflection of assets and / or underestimation of their value

  • Concealment of an asset (penalties)
  • Penalties for violations of accounting standards accounting for the reflection of assets on the balance sheet
  • Fines for tax evasion (for those who pay property tax)
Optimal reflection of intangible assets

Excessive volume of assets and / or overestimation of their value

  • Costs and depreciation charges
  • High taxes (for those who pay property tax)
  • Decrease in income (profit) due to high expenses of the period


Capitalization mechanisms are quite individual, as they are developed based on the market position of the organization, specific goals and objectives.

Benefits from the capitalization of intellectual property (intangible assets)

Operational benefits:

  • Increase in the net assets of the organization
  • Increase in the equity capital of the organization
  • Formation of the value of intellectual development
  • Compliance with legislation on the management of intangible assets
  • Optimization of taxation

Strategic benefits:

  • Protection from hostile takeovers
  • Introducing intangible assets to increase the authorized capital and the share of net assets of structural and subsidiaries
  • Increasing investment and credit attractiveness
  • Formation of the real value of the enterprise
  • Possibility of calculating the rate of moral and material damage in case of violation of rights
  • Generation of additional income through legal commercialization

The purpose of capitalization of intellectual property objects is to reflect on the balance sheet the optimal volume of intangible assets at an adequate current value.

The experience of foreign countries and a number of leading Russian organizations (Gazprom, Lukoil, Sberbank, etc.) has shown that funding for development in the amount of 7 billion rubles. up to 10.5 billion rubles. allows capitalizing IPO up to 3.5 billion rubles. annually.

The formed intellectual capital allows building modern effective mechanisms for the commercialization of IPOs, which can significantly increase the profitability of the organization, affect the added value of the product, increase passive income (license agreements), etc.

Capitalization stages:

  • Identification and classification of IPO
  • Formalization of unprotected results of intellectual activity as an IPO
  • OIP assessment
  • Introducing intangible assets on the balance sheet
  • Revaluation of intangible assets in accordance with market value

Capitalization allows:

  • Identify all IPOs
  • Add OIP to the balance
  • Reduce tax deductions when the balance sheet increases
  • Attract additional lenders and investors
  • Generate additional cash flows through the sale of licenses and franchises
  • Prevent unnecessary costs of defending your own rights
  • Monopolize the industry
  • Prevent information leakage from the organization

In order to visually make sure that capitalization will improve the current position of the company, we propose to preliminarily conduct an audit of intellectual property, which will allow:

  • Understand what kind of intellectual developments the organization has and how much they cost
  • See how the financial picture improves
  • Identify additional credit and investment potential

As part of the analysis, the NCIC will offer several ways to capitalize and help you choose the best way.

As a result of capitalization, the organization will form intangible assets, which can be disposed of by analogy with tangible assets.

Audit of the results of intellectual activity

Аудит интеллектуальной собственности - экспертиза (ревизия) юридических и учетных документов, относящихся к используемым на предприятии объектам интеллектуальной собственности.


Assessment and reassessment of intellectual property rights

Оценка интеллектуальных активов - это процесс определения рыночной стоимости результата интеллектуальной деятельности, с целью более эффективного управления активами.


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