The article discusses how to recognize intangible assets on a company's balance sheet. The researchers studied different methods and criteria for identifying these assets, focusing on whether they will bring economic benefits and can be reliably valued. They found that intangible assets must meet specific criteria to be included on the balance sheet, and each asset is accounted for separately. The value of these assets includes costs directly related to their creation. Companies determine the useful life of intangible assets based on guidelines and choose how to depreciate them to receive future economic benefits.