Intangible assets, like patents or trademarks, have value based on the rights they give a business. They are treated similarly to physical assets in accounting. Costs for creating intangible assets are calculated like buying a physical asset. Additional costs can be added to the asset's value. There are two ways to measure intangible assets: by cost or by revaluation. If an asset loses value, the loss can sometimes be reversed. Costs for developing and running a website should follow specific accounting rules.