The oil and gas industry, as one of the most complex industries with unique characteristics, plays a vital role in the world's energy supply. In order to be present in this field, gain and maintain a competitive advantage, the actors of this industry are condemned to create, develop or acquire innovative technologies. With the change in the approach of companies active in the oil and gas industry compared to the past, intellectual achievements have been considered as a valuable asset and their support has become inevitable. Companies active in the field of oil and gas are well aware of the fact that obtaining maximum profits requires managing and supporting intellectual achievements and defining an intellectual property strategy aligned with the company's business goals. Therefore, each company defines its intellectual property strategy according to its role in the energy supply chain and operates based on it. Investigating the cost and profit of intellectual assets are two important criteria in determining the appropriate strategy of an oil company.