The role of intangible assets in activities of enterprises engaged in the field of this country’s mineral resources utilization is considered. Their insignificant specific weight in assets is pointed out as well as their slight reactivation in economic turnover and respectively in drawing of profit by domestic enterprises of Mineral and Raw Materials Complex. Basic reasons of the fact why at present intangible assets are one of little used reserves for increasing efficiency of enterprises carrying out activities in the field of mineral resources utilization are analyzed. Principal directions of intangible assets of MRMC enterprises record keeping, evaluation and use are suggested on the basis of gained world experience.
