USA Intangible Asset Entry

[atasecure]

We are a security company who has never entered our Monitoring Accounts value on our balance sheet. It is common practice for monitoring companies to offer companies like ours 2 to 3 times multiple for the purchase of these accounts. We would like to enter these on our balance sheet as an intangible asset to show their value. How do we do this. What do we use as an off setting entry.