The three main approaches are:
The cost approach measures the values of the intangible assets by assessing the expenditures necessary to replace the assets. The cost approach is based on the economic concept ofsubstitution, that is, people will pay no more for an asset than it would cost to develop or obtain another asset with similar functionality. Cost items that should be included when valuing the assets include the legal costs, registrations costs, personnel costs, development costs, production costs and marketing and advertising costs.
Intangible assets are valued by comparing recent sales or similar transactions with similar assets involved in similar markets. This method is applicable when similar markets and similar transactions exist; however, more than often, comparable assets can’t be found due to the uniqueness of most intangibles which limits the application of this method.
The income approach measures the value of an intangible asset based on the future income streams that are expected to be generated by the asset.
Some income approach methods:
Business Valuation Tool |
IP Valuation Tool |
Super IP-Calculator |
This tool enables you to do a rudimentary |
This tool enables you to do a rudimentary |
This tool allows to assess |
START | START | START |
Home
Contact
Coaching & Training
Careers
News
Newsletters
Transforming the World of Tax