3 100000 0. 1 0.25
Discount factor
The discount coefficient of one-year excess return is 0.90909 1.
The discount factor of 225,000 is 65,438+0.00000 for the biennium.
The three-year discount factor is 2.486852.
The four-year discount factor is 3. 169865.
Five-year discount coefficient 3.790787 852927 852927
This evaluation method is the excess return discount method for intangible assets evaluation. Because the annual excess income is 300,000 yuan, the excess income after income tax deduction is 225,000 yuan, and the estimated value of intangible assets is 852,927 yuan, so option C is selected. ..
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