how are intangible assets disclosed on a company s balance sheet 
internally developed intangible assets do not appear on a company s balance sheet when intangible assets have an identifiable value and lifespan they appear on a company s balance sheet as long term assets valued according to their price and amortization schedules the bottom linebusinesses can have both tangible and intangible assets even though intangible assets can t be seen and held they provide value for companies as brand names logos or mailing lists intangible assets can be difficult to value 