DCC Digital Curation Manual: Instalment on Investment in an Intangible Asset
Instalment on the role of digital information as an intangible asset. From an economist’s point of view, this instalment explores some key properties of digital assets and digital preservation and argues the case that digital information should be classified as an intangible asset. Intangible assets (and investment) have recently been the subject of increased attention from economists, business analysts and accountancy and financial experts. This reflects the recognition that contemporary businesses owe much more of their market value to intangible assets than was formerly the case.