Brand, trademark, goodwill, font size, entrepreneurial value, etc.
Patents, know-how, copyrights (copyrights), drug approval numbers, computer software, secrets and other values.
Franchise right, new plant variety invention right, sea area use right, airline management right, expressway management right, construction land use right, exploration right, mining right, emission right, wine cellar management right, tourist attractions management right, special landscape.
Professional network, marketing network, customer list, long-term contract evaluation, etc.
Second, the choice of evaluation methods
There are generally three methods to evaluate intangible assets: income method, market method and cost method. According to the Asset Appraisal Criteria-Intangible Assets, appraisers can appropriately select one or more asset appraisal methods according to the appraisal purpose, value type, data collection and other relevant conditions.
1. The cost of intangible assets includes all costs of materialized labor and living labor during development or acquisition and holding. According to its cost characteristics, especially the development and formation costs, it is obviously different from tangible assets. It has the characteristics of incompleteness, weak correspondence and virtuality. Combined with the actual situation of this evaluation, it is not appropriate to use the cost method for evaluation.
2. Intangible assets are non-standard and unique, so it is difficult to find comparable objects with similar forms, functions, carriers and trading conditions in this appraisal, so the market method is not suitable for this appraisal.
3. The present value method of income is an evaluation method to determine the value of entrusted assets by estimating the expected income of the assets to be evaluated during the economic life and converting it into present value at an appropriate discount rate.
In the concrete application of this method, the concept of share rate is introduced, and the future income of the enterprise is divided at an appropriate share rate, and then the present value is converted at a reasonable and appropriate discount rate and the evaluation value is accumulated.
Third, the estimation process.
The present value method of income is an evaluation method to determine the value of entrusted patent assets by estimating the expected income of the evaluated patent assets in its life cycle and converting it into present value at an appropriate discount rate.
The present value method of income is often used to evaluate the property, overall assets and intangible assets that can generate sustainable income. When evaluating intangible assets, the present value method of income is often used.
Evaluation model:
The choice of discount rate and share rate must be cautious.