The evaluation of intangible assets is a complex process, which usually needs to consider many factors and adopt many evaluation methods. The following are commonly used valuation methods for intangible assets:

1. market comparison method: this method compares intangible assets with known intangible assets with similar characteristics in the market to determine their value.

2. Income method: This method estimates the value of intangible assets according to their future profitability, and usually adopts discounted cash flow method and residual income method for estimation.

3. Cost method: This method determines the value of intangible assets by calculating the replacement cost, that is, the cost required to purchase or build the same intangible assets.

4. Mixed method: This method combines various evaluation methods to obtain a more accurate estimate of intangible assets.

The evaluation of intangible assets needs to consider many factors, such as the industry in which the assets are located, the historical value of the assets, and the future development trend of the assets. In the process of evaluation, factors such as evaluation purpose, evaluation standard and evaluation quality control need to be considered. Therefore, the evaluation of intangible assets needs to be carried out by professional evaluation institutions.

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