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The book is designed for professionals involved in the study of Internet markets, intellectual capital on the Internet, approaches to assessing the value of sites. The author offers a typology of Internet enterprises, examines the specific features of the Internet industry and intellectual capital on the Internet. Methodological approaches to intellectual capital assessment of commercial Internet companies, as well as projects that do not generate income, but have intangible assets of value to investors - social sites, news sites, social networks, domain names - are listed. An approach to the application of a balanced scorecard for intellectual capital management is described.