Q-Ratio & Intangibles

Hi All, Does anyone know the correct procedure to adjust the Q-Ratio for intangibles? For example what is the correct data source for intangibles? I know how to calculate the Q-Ratio from Fed data but I would like to add intangibles into the Replacement Value as I believe the market values big data even though the Fed Replacement Value does not. I have looked for a while and can not find much information on the correct way to do this. Any help is appreciated. Thanks Tejay