Ahs9 Mar 2024 09:34
ASC 350-30-45-1 requires intangible assets to be presented separately on the balance sheet at an individual, class, or aggregate level.
S-X 5-02(15) requires separate presentation for each class of intangible assets that is in excess of 5% of total assets, along with the basis of determining the respective amounts. Any significant addition or deletion should be explained in a footnote. S-X 5-02(16) requires that the amount of accumulated depreciation and amortization related to intangible assets be stated separately on the balance sheet or in a footnote.
Again it’s whatever someone wants to pay your value it at.