Justification of Necessity and Sufficiency of Expenditure Approach Application for Intellectual Property Assessment by Science-Intensive Russian Enterprises

Problems and possibilities of using the expenditure approach for intellectual property assessment are studied. The methodological difficulties and the impossibility of applying the income and comparison approaches, which take place during the assessment of science-intensive products of single-item production for entering them as received in the balance book, are justified. The recommendations on using the expenditure approach, the algorithm of the assessment of objects of intellectual property and also variants of improving the calculation techniques are given.