Hello and welcome. Thank you for providing an opportunity to assist you.
To begin with, note that Intangible Assets are "ASSETS" and therefore they are neither shown in the P&L Account nor they are counted or added to EBITDA as they ar enot earnings or any income.
Having said this,so far as reporting them on Balance Sheet is concerned, it is done in the following way.
Examples of intangible assets are patents, copyrights, customer lists, literary works, and broadcast rights. The balance sheet aggregates all of a company's assets, liabilities, and shareholders' equity. Since an intangible asset is classified as an "asset," it should appear in the balance sheet. However, this is not always the case.
It does not matter if it appears above or below tangible assets.
You will not have difficulty balancing it as it would ultimately form the TOTAL of all asssets listed on Balance Sheet.
I am sure this would help. I wish you good luck.
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