Which is better for patent assets evaluation?
Which is better for patent assets evaluation? At present, the evaluation methods of patent assets in the domestic and foreign asset evaluation circles are developed from the mature tangible assets evaluation methods. Generally speaking, there are three main methods, namely, cost method, market method and income method. So which one is better for patent assets evaluation? Intellectual property brings you an introduction to related contents. Patent evaluation belongs to intangible assets evaluation, including patents, know-how, copyrights, trademarks and goodwill. First of all, we must understand the characteristics of intangible assets: intangible (it is easy to understand that intangible assets have no physical form, and some have certain tangible forms, such as patent documents, trademark marks, technical drawings, process documents, etc. ), control (must be controlled by a specific subject), control. The value of patent is mainly determined by the patented technology itself, technical life, evaluation benchmark date, evaluation purpose, value type, development cost, historical income and other factors. It is not rigorous to discuss the value of patents without these preconditions. There are three commonly used valuation methods in the world: cost method, market method and income method. 1. Basic formula of cost method: appraised value of patent assets = replacement cost of patent assets X( 1- depreciation rate). The replacement cost refers to the total amount of funds spent on re-creating or purchasing a brand-new patent under the current market conditions, which corresponds to self-created patent and purchasing patent respectively, but the cost of patent assets is incomplete (whether it completely includes the development cost) and weakly corresponding (the result is random and accidental, not investment). 2, the market method refers to the use of the same or similar assets in the recent transaction price in the market, through direct comparison or analogy analysis to estimate the value of assets. Because of the non-standard and uniqueness of patent assets, the market rules are greatly restricted, and the fairness of market rules can only be recognized under the condition of fully active market transactions. 3. The income rule is to determine the appraisal value of patent assets by confirming the excess income brought by patent assets and adopting a certain discount method. The formula is not listed. Let's have a look. Income method is the most widely used method. So which one is better for patent assets evaluation? We can't be too absolute about this. Generally, we have to consider many aspects to determine. So if you have this demand, I recommend you to choose intellectual property, which is a professional intellectual property agency that can help you solve your problem!