The most commonly used evaluation methods in the evaluation process of intangible assets are as follows:

The evaluation method of intangible assets is directly related to the evaluation results. In the practice of intangible asset evaluation in my country, scientific methods are often not used due to the inability to use scientific methods. , resulting in large errors, it is necessary to conduct in-depth research on the evaluation methods of various intangible assets, learn from advanced foreign experience, and innovate based on the specific practice of our country's evaluation work. There are three main methods for calculating intangible assets: market price method, income method and cost method.

1. Market value method. This law determines the value of intangible assets based on market transactions and applies to patents, trademarks, copyrights, etc. Generally, the license fee for the above-mentioned intangible assets is calculated as a percentage of revenue based on the agreement reached by the parties to the transaction.

The main problem with this law is: since most intangible assets do not have market prices, some intangible assets are unique and it is difficult to determine the transaction price. Secondly, intangible assets are generally traded together with other assets. , it is difficult to isolate its value alone.

2. Income method. This method calculates the value of intangible assets based on their economic benefits or the present value of future cash flows. Such as goodwill, franchised agency, etc. The key to this method is how to determine the appropriate discount rate or capitalization rate.

This method also has the problem of difficulty in separating the economic benefits of a certain intangible asset. In addition, when a certain technology is still in the early development stage, its intangible assets may not have economic benefits, so this method cannot be used for calculation.

3. Cost method. This method calculates the cost required to replace or reconstruct a certain type of intangible asset. It is applicable to the calculation of the value of intangible assets that can be replaced. It can also estimate the economic benefits brought by the intangible assets to reduce production costs, reduce raw material consumption or prices, reduce waste and more efficient use of equipment, thereby evaluating this The value of some intangible assets.

However, due to the influence of factors such as whether a certain intangible asset can obtain alternative technologies or the ability to develop alternative technologies and the product life cycle, it is difficult to determine the economic benefits of intangible assets, making this method difficult to apply. Restricted.