1. Intangible assets category

Brand, trademark, goodwill, font size, entrepreneur value, etc.

Patent right, proprietary technology, copyright (copyright), drug approval number, computer software, secret value, etc.

Franchise right, new plant variety invention right, sea area use right, airline management right, expressway toll management right, construction land. Special landscape and other values

professional network, marketing network, customer list, long-term contract and other value evaluation

II. Selection of evaluation methods There are generally three methods for intangible assets evaluation: income method, market method and cost method. According to the Asset Appraisal Criteria-Intangible Assets, appraisers can appropriately select one or more asset appraisal methods according to the appraisal purpose, value type, data collection and other related conditions.

1. The cost of intangible assets includes the expenses of all materialized labor and living labor during the period of development or acquisition and holding. According to its cost characteristics, especially the development and formation costs, it is obviously different from tangible assets. It has the characteristics of incompleteness, weak correspondence and virtuality. Combined with the actual situation of this evaluation, it is not appropriate to use the cost method for evaluation.

2. Intangible assets are non-standard and unique, so it is difficult to find comparable objects with similar forms, functions, carriers and trading conditions in this appraisal, so it is not appropriate to use market method for this appraisal.

3. The present value method of income is an evaluation method to determine the value of the entrusted assets by estimating the expected income of the appraised assets during their economic life and converting it into present value at an appropriate discount rate.

In the concrete application of this method, the concept of share rate is introduced, and the future income of the enterprise is divided at an appropriate share rate, and then converted into the present value at a reasonable and appropriate discount rate and accumulated to obtain the evaluation value.

iii. estimation process

the present value method of income is an evaluation method to determine the value of the entrusted patent assets by estimating the expected income of the evaluated patent assets during their life and converting it into present value at an appropriate discount rate.

the present value of income method is often used to evaluate the property, the overall assets of enterprises and intangible assets that can generate sustainable income. When evaluating intangible assets, the present value of income method is often used.

Evaluation model:

The discount rate and share rate must be carefully selected.