Replacement cost of the patent = 80 × (1 25) × 5/(3 5) = 625,000 yuan
Annual profitability = 62.5 × 400 = 2.5 million yuan
Company B’s annual profitability = 4000 × 12.5 = 5 million yuan
For above, the profit share is 50%
Company B will make a total profit in the next five years by using the patent =Annual output 10×[(500-400)/110 100/110^2 (450-400)/110^3 50/110^4 (430-400)/110^5]=26.39 million yuan
Confirm that the appraised value of the patent is 2639×50=13.195 million yuan