Thus spake "Stephen J. Wilcox" <steve@telecomplete.co.uk>
Well, the issue is they are not assets, how do you sell something you dont own? If you receive money, how do you transfer the asset? Do you have some kind of bond certificate or something??!
You create a subsidiary and transfer the allocation to it. You then sell the subsidiary to another party, who then transfers the allocation to its new parent and dissolves. Of course, getting ARIN to change the "owner" is notoriously difficult even for legitimate changes. If the DNS servers for the in-addr zones happen to be in that block, you really don't even need to involve ARIN at all unless the buyer's ISP cares enough to look at the allocation.
Oh, how do you demonstrate you possess this asset and its value to\ your accountant?
You claim a value and your auditor agrees. See also: Enron Seriously, that's standard practice for unmarketable or volatile items. S Stephen Sprunk "God does not play dice." --Albert Einstein CCIE #3723 "God is an inveterate gambler, and He throws the K5SSS dice at every possible opportunity." --Stephen Hawking