![\"\"](\"https:\/\/inprojournal.org\/wp-content\/uploads\/2023\/03\/018-cover-734x1024.jpg\")
<\/figure>\n\n\n\nTheory and practice of intellectual property
\u2116 6 \/ 2022<\/p>\n\n\n\n
ISSN (Print) 2308-0361
ISSN (Online) 2519-2744<\/p>\n\n\n\n
![\"\"](\"https:\/\/test.inprojournal.org\/wp-content\/uploads\/2023\/01\/free-icon-pdf-201153.png\"){kind=icon}
PDF (Ukrainian)<\/a><\/div>\n<\/div>\n\n\n\nDOI: https:\/\/doi.org\/10.33731\/62022.274625<\/a><\/p>\n\n\n\n Published 2022-12-16<\/p>\n\n\n\n <\/p>\n\n\n\n <\/p>\n<\/div>\n\n\n\n Client base as an intangible asset<\/strong><\/p>\n\n\n\n Larysa Panfiorova<\/strong> <\/p>\n\n\n\n Abstract The article analyses the definition of the term \u00abintellectual capital\u00bb and its constituent part \u2014 the \u00abclient base\u00bb of the enterprise. The author conducted a study of the economic and legal tools for defining the \u00abcustomer base\u00bb as an intangible asset of the enterprise. Within the scope of the research, the legislative acts defining the requirements for the \u00abcustomer base\u00bb as an object of intellectual property rights, namely commercial secrets and databases, were analysed. The requirements that the \u00abcustomer base\u00bb must meet as an intangible asset within the limits of Ukrainian and international legislation, as well as the peculiarities of accounting and evaluation of the \u00abcustomer base\u00bb of the enterprise, are determined. The author has defined the problems in the issue of scientific substantiation at the legislative level of the term \u00abcustomer base\u00bb, as well as its definition as an intangible asset of the enterprise and the object of assessment. The author emphasizes that this direction of methodical work has an actual trend, with the aim of harmonizing the provisions of national and international legislation.<\/p>\n\n\n\n Keywords: <\/strong>intellectual capital, goodwill, customer base, intangible asset, identifiable assets, unidentified assets, database, trade secret<\/p>\n\n\n\n References<\/strong><\/p>\n\n\n\n \u041d\u0430\u0443\u043a\u0430, \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0457 \u0442\u0430 \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0457. \u0414\u0435\u0440\u0436\u0430\u0432\u043d\u0430 \u0441\u043b\u0443\u0436\u0431\u0430 \u0441\u0442\u0430\u0442\u0438\u0441\u0442\u0438\u043a\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. \u0411\u0440\u0443\u043a\u0456\u043d\u0433 \u0415. \u0406\u043d\u0442\u0435\u043b\u0435\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0438\u0439 \u043a\u0430\u043f\u0456\u0442\u0430\u043b: \u043f\u0435\u0440. \u0437 \u0430\u043d\u0433\u043b. \/ \u0437\u0430 \u0440\u0435\u0434. \u041b. \u041d. \u041a\u043e\u0432\u0430\u0447\u0456\u043d\u0430. \u0421\u041f\u0431. : \u041f\u0456\u0442\u0435\u0440, 2001.<\/p>\n\n\n\n Sveiby K.-E. The Intangible Assets Monitor. 1996, 1997, 2001. \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0439 \u043a\u043e\u0434\u0435\u043a\u0441 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 02.12.2010 \u0440. \u2116 2755-VI. \u041d\u0430\u043a\u0430\u0437 \u041c\u0456\u043d\u0456\u0441\u0442\u0435\u0440\u0441\u0442\u0432\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u2116 242 \u0432\u0456\u0434 18.10.99 \u00ab\u041f\u0440\u043e \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u043d\u044f (\u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0443) \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 8\u00bb. \u041f\u0440\u043e \u0430\u0432\u0442\u043e\u0440\u0441\u044c\u043a\u0435 \u043f\u0440\u0430\u0432\u043e \u0456 \u0441\u0443\u043c\u0456\u0436\u043d\u0456 \u043f\u0440\u0430\u0432\u0430 : \u0417\u0430\u043a\u043e\u043d \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 23.12.1993 \u0440. \u2116\u20083792-XII. \u0412\u0456\u0434\u043e\u043c\u043e\u0441\u0442\u0456 \u0412\u0435\u0440\u0445\u043e\u0432\u043d\u043e\u0457 \u0420\u0430\u0434\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. 1994. \u2116 13. \u0421\u0442. 64.<\/p>\n\n\n\n \u0426\u0438\u0432\u0456\u043b\u044c\u043d\u0438\u0439 \u043a\u043e\u0434\u0435\u043a\u0441 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 16 \u0441\u0456\u0447\u043d\u044f 2003 \u0440\u043e\u043a\u0443 \u2116 435-IV. \u0412\u0456\u0434\u043e\u043c\u043e\u0441\u0442\u0456 \u0412\u0435\u0440\u0445\u043e\u0432\u043d\u043e\u0457 \u0420\u0430\u0434\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. 2003. \u2116 40. \u0421\u0442. 356.<\/p>\n\n\n\n \u0413\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u0438\u0439 \u043a\u043e\u0434\u0435\u043a\u0441 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 16 \u0441\u0456\u0447\u043d\u044f 2003 \u0440\u043e\u043a\u0443 \u2116 436-IV. \u0412\u0456\u0434\u043e\u043c\u043e\u0441\u0442\u0456 \u0412\u0435\u0440\u0445\u043e\u0432\u043d\u043e\u0457 \u0420\u0430\u0434\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438. 2003. \u2116 18, \u2116 19\u221220, \u2116 21\u221222. \u0421\u0442. 144.<\/p>\n\n\n\n \u041f\u0440\u043e \u043f\u0435\u0440\u0435\u043b\u0456\u043a \u0432\u0456\u0434\u043e\u043c\u043e\u0441\u0442\u0435\u0439, \u0449\u043e \u043d\u0435 \u0441\u0442\u0430\u043d\u043e\u0432\u043b\u044f\u0442\u044c \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u043e\u0457 \u0442\u0430\u0454\u043c\u043d\u0438\u0446\u0456 : \u043f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u0430 \u041a\u0430\u0431\u0456\u043d\u0435\u0442\u0443 \u041c\u0456\u043d\u0456\u0441\u0442\u0440\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 09.08.1993 \u0440. \u2116 611. \u041c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0439 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 38 \u00ab\u041d\u0435\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0456 \u0430\u043a\u0442\u0438\u0432\u0438\u00bb (\u041c\u0421\u0411\u041e 38). \u041f\u0440\u043e \u0437\u0430\u0442\u0432\u0435\u0440\u0434\u0436\u0435\u043d\u043d\u044f \u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0443 \u2116 1 \u00ab\u0417\u0430\u0433\u0430\u043b\u044c\u043d\u0456 \u0437\u0430\u0441\u0430\u0434\u0438 \u043e\u0446\u0456\u043d\u043a\u0438 \u043c\u0430\u0439\u043d\u0430 \u0456 \u043c\u0430\u0439\u043d\u043e\u0432\u0438\u0445 \u043f\u0440\u0430\u0432\u00bb : \u043f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u0430 \u041a\u0430\u0431\u0456\u043d\u0435\u0442\u0443 \u041c\u0456\u043d\u0456\u0441\u0442\u0440\u0456\u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0432\u0456\u0434 10.09.2003 \u0440. \u2116 1440.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":" Theory and practice of intellectual property\u2116 6 \/ 2022 ISSN (Print) 2308-0361ISSN (Online) 2519-2744 DOI: https:\/\/doi.org\/10.33731\/62022.274625 Published 2022-12-16 Client base as an intangible asset Larysa PanfiorovaUkrainehttps:\/\/orcid.org\/0000-0002-3226-5113 AbstractIn the article, the author raises questions about one of the important components of the company’s intellectual capital, which determines the company’s competitiveness \u2014 the \u00abcustomer base\u00bb. Such an […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-8868","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/8868","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/comments?post=8868"}],"version-history":[{"count":6,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/8868\/revisions"}],"predecessor-version":[{"id":8875,"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/pages\/8868\/revisions\/8875"}],"wp:attachment":[{"href":"https:\/\/inprojournal.org\/en\/wp-json\/wp\/v2\/media?parent=8868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}![\"\"](\"https:\/\/inprojournal.org\/wp-content\/uploads\/2025\/11\/CC-2.png\")
<\/figure>\n\n\n\n
Ukraine
https:\/\/orcid.org\/0000-0002-3226-5113<\/a><\/p>\n\n\n\n
<\/strong>In the article, the author raises questions about one of the important components of the company’s intellectual capital, which determines the company’s competitiveness \u2014 the \u00abcustomer base\u00bb. Such an asset, according to domestic legislation, is not recognized as an intangible asset. International statistics of merger agreements (unification) of companies determine that this asset accounts for the largest share of the value of the entire agreement. In this regard, the analysis of the concept of \u00abcustomer base\u00bb, the identification of features of accounting and evaluation of the \u00abcustomer base\u00bb for reporting purposes. Moreover, the study of acceptable evaluation methods in practice are tasks that are extremely relevant both for domestic companies participating in integration processes, and for evaluators performing work on the evaluation of relevant intangible assets.<\/p>\n\n\n\n
http:\/\/www.ukrstat.gov.ua<\/a><\/p>\n\n\n\n
http:\/\/www.sveiby.co m\/articles\/CompanyMonitor.html<\/a><\/p>\n\n\n\n
https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17#Text<\/a><\/p>\n\n\n\n
https:\/\/zakon.rada.gov.ua\/laws\/show\/z0750-99#Text<\/a><\/p>\n\n\n\n
https:\/\/zakon.rada.gov.ua\/laws\/show\/611-93-%D0%BF#Text<\/a><\/p>\n\n\n\n
https:\/\/ips.ligazakon.net\/document\/MU17052<\/a><\/p>\n\n\n\n