3 letter domain name as corporate asset

[RaptorRex]

I was just reading some balance sheets and thought...I wonder if their 3 letter domain name has value that they are not recognizing?

On average, what is a 3 letter .com worth?

Is it something that can be considered on a corporate balance sheet?

I'm referring to companies that have nothing to do with the domain name trade. Just regular companies that lucked out on a 3 letter name early on.

 

[ryan2829]

Checkout http://www.3character.com/priceguide.html

 

[scrsteven]

I've never seen one on a balance sheet as an asset... I wonder what category it would fall under... I took acg last yr but I forget.