Market rules. Market method refers to an asset evaluation method that looks for reference objects equivalent to the intangible assets of the acquired enterprises in the market, compares and analyzes the differences between them and adjusts the value.
Cost method. Cost method is a method to evaluate the replacement cost of intangible assets according to their present value and determine the value of intangible assets after deducting losses.
Residual income valuation method. Residual income evaluation method is a relatively new method in the field of intangible assets evaluation at present. Residual income, also known as abnormal earnings, is the balance of accounting income after deducting the cost of ownership capital.