E2 Visa: IP valuation instead of cash investment?

According to following in theory it is possible to use IP valuation instead of cold cash investment to apply for E2 visa. But how it works in practice? Have you ever tried that?

9 FAM 41.51 N8.2-3 Intangible Property Rights to intangible or intellectual property may also be considered capital assets to the extent to which their value can reasonably be determined. Where no market value is available for a copyright or patent, the value of current publishing or manufacturing contracts generated by the asset may be used. If none exist, the opinions of experts in the particular field in question may be submitted for consideration and acceptance.