Abstract: Intangible assets play important roles in assets operation. In this article, we discuss the rules and significance of intangible assets allocation through the study of expansion line of assets operation. We find that intangible assets have cooperating, staged characteristics and threshold values. They can be accelerator as well as bottleneck for assets increment and their liquidity changes greatly with the price fluctuation. All these lead us to the conclusion that we should attach importance to intangible assets operation and improve the market environment of intangible assets exchange.