Net assets based valuation

Sir i understand that if the method used is nrv or replacement based valuation, any intangible asset in sofp should not be included unless it has a market value or replacement cost(which is highly unlikely to be accurately assesed..RIGHT???)
But what if we are given goodwill or any other intangible in sofp and the question asks net book value based valuation….and the intangible do not have a market value
Do we include such intangible in net book value based valuation?