Asset register · The intangible schedule · Element

The replacement cost

What it would take to rebuild the asset from nothing.

The part

What it is

Replacement cost is the only practical valuation for most intangibles, and it is usually far higher than anyone assumes.

Some are not replaceable at any cost — years of accumulated data cannot be rebuilt quickly — and that is the most important thing the field can say.

The smallest level

The attributes it carries

Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.