In the practice of asset appraisal, what methods should be used to predict and determine the effective period of intangible assets?

1. Intangible assets in the appraisal practice generally refer to invention patents, new-type patents and design patents, and their longest validity period shall not exceed the fixed number of years stipulated in the Patent Law of People's Republic of China (PRC), as follows.

patent law of the people's republic of china

Article 42 The term of patent right for invention is 20 years, and the term of patent right for utility model and patent right for design is 10 years, counting from the date of application.

2. The reasonable excess return period of intangible assets should be comprehensively considered according to the advanced nature of intangible assets, the research status of similar intangible assets and the substitutability of existing intangible assets technology.

3. For the evaluation project of bank pledged loans, under normal circumstances, the income discount for five years from the evaluation benchmark date is calculated.

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