INTANGIBLE, INTANGIBLE ASSETS — THE CORE OF INTELLECTUAL CAPITAL

The article reveals the role and significance of intangible, intangible (invisible) assets as the main elements of intellectual capital. Foreign and domestic scientists, practitioners note that in the modern period of economic development intangible, intangible (invisible) assets, namely intelligence, knowledge, talent, creativity, ideas, creativity, experience, corporate culture, skills can ensure the company's competitiveness and prolong its life cycle. The article reveals the structuring of intangible, intangible (invisible) assets by categories (law, relationships, lost elusiveness, intellectual property). These assets do not have a material form, but are used in the long run in production and are able to make a profit. Since intangible, intangible (invisible) assets are the «core» of intellectual capital, the article also focuses on the disclosure of the essence of the concept of «intellectual capital». Despite the fact that the concept of «intellectual capital» has been studied for a long time, but there is no single definition. Scientists detail intellectual capital in different ways, but the main element in their detail is human capital, because all other elements (eg, market capital, client capital, organizational capital, intellectual property as an asset, etc.) perform their functions without human capital, will not be able. According to World Bank research, human capital accounts for 64% of the country's total wealth, and in Japan and Germany, according to Professor Fedulova, it accounts for 80% of national wealth. Thus, summing up, we can conclude that in the future it is necessary to more specifically study and analyze the formation and development of intellectual capital, as its functioning depends on the innovative development of each enterprise and the country as a whole.