For a novice in asset valuation, I found this article very informative. I'm coming at this from a perspective most probably would have never considered as valuable intangible assets - the organization's data models. In attempting to form the basis of how to determine asset value of data models, I'm focusing on cost-based for many types of models and for others that are more closely aligned to income streams, a hybrid approach between cost-based and income-based approaches. Thanks for writing an easy to digest article on intangible assets.

Sometimes we spend millions in developing data models. Perhaps some of the overall asset valuation of software or information/data include the development costs of the models. Even if this is so, the models themselves (especially the logical models) are valuable assets. And we can track them as intangible assets. Like software or even data, models have an obsolescence factor. And this may be different than the software that utilizes the data model or the data that populates a warehouse or information mart.

Thanks again!