PROBLEMS IMPEDING THE DEVELOPMENT OF INTANGIBLE ASSETS IN VENTURE CAPITAL

The article is devoted to assessing the economic viability of production on the balance sheet intangible assets in terms of assessing land tax on the cadastral value on the example of industrial enterprises of the Vologda region. Considered the main positive aspects for the enterprise associated with the recognition of intangible assets on the balance sheet. It is concluded that the additional income of the company in the form of amortization of intangible assets income approach, will cover the increase in land tax.