An independent evaluation of non material assets, including intellectual property, most often carried out using the income and cost approach. In some cases, particularly when determining the value of land use rights, a comparative approach can be used.

•      literary and artistic works;
•      computer programs;
•      databases;
•      works;
•      phonograms, videograms, transfer (program) broadcasting organizations;
•      inventions, utility models, industrial examples;
•      layout (topography) of integrated circuits;
•      rationalization proposals;
•      plant varieties, animal breeds;
•      commercial (firm) names, trade marks (marks for goods and services), geographical indications;
•      trade secrets;
•      other objects that are in compliance with the legislating belong to the related subjects of intellectual property law.