For the purposes of company reporting these items (i.e. AI Programs, Blockchain and other Fin Tech) would be treated as intangible assets.
The Companies Act 2006 requirements for Large and Medium-sized Companies and Groups, includes a balance sheet heading “Intangible Assets” to be included on the face of the balance sheet as well as a specific sub-heading for, “concessions, patents, licences, trademarks, and similar rights and assets”. We would expect AI programs, Blockchain and Fin Tech to be accounted for under this heading.
For additional clarity UK generally accepted accounting practices (GAAP) also require detailed disclosures on intangible assets, where they are material to the company’s financial position, to be included in the notes attached to the financial statements.