The preferred method-income present value method-most intellectual property rights are evaluated by income present value method, which is a commonly used asset evaluation method at home and abroad. The present value method of income is based on the assumption that the enterprise will continue to operate in the future.
An evaluation method to determine the value of intellectual property by estimating the reasonable expected income of intellectual property during the economic life and converting it into present value at an appropriate discount rate. Its core is income period, income amount and discount rate.
Market comparison method refers to an evaluation method to estimate the value of patent assets by direct comparison or analogy analysis (including the analysis and correction of transaction time, transaction factors, transaction purpose, capital cost, economic life and other factors), using the recent transaction price of the same or similar intellectual property rights in the market.
The cost method estimates the replacement cost of intellectual property rights (the current re-acquisition cost of assets), including: reasonable and necessary expenses (including: material expenses, salary expenses, equipment expenses, information expenses, consulting and appraisal expenses, external processing expenses, training fees, travel expenses, depreciation expenses of management fees, and other expenses) incurred for acquiring intellectual property rights.
Relevant taxes and fees, necessary capital cost and reasonable profit. Then, the function and economic depreciation factors caused by technology update factors are estimated and deducted from the replacement cost to get the evaluation value.
He said that generally speaking, the buyer's bid for intellectual property rights of enterprises is not higher than the cost of obtaining similar intellectual property rights in the market, and it can also achieve the goal and meet the requirements. If there are substitute assets, such as patent product substitutes, the value of intellectual property rights will be affected.
Generally speaking, he said, the value of intellectual property is not directly proportional to its development cost, but it has a great relationship with the expected or future income of intellectual property.
Therefore, the prediction of the future income of intellectual property rights has become an important basis for evaluating an intellectual property right. In addition, the optimal value of the expected return of enterprise intellectual property rights is generated when intellectual property rights are in the best use state.
Therefore, when evaluating the value of intellectual property rights of enterprises, we should also study the benefits that can be generated when intellectual property rights are optimally utilized, rather than being limited to the current utilization situation.