The valuations and possibilities of intangible assets on-balance have been discussed, but the unique (or the best) way(s) have not been found yet.
How to squeeze/prioritize the way(s), that's the issue...
(Our discussion is hereafter, led by Aki Tomita, who is also CPA, ex-banker and PhD in Informatics)
http://www.iips.org/en/publications/2020/09/28140706.html