At present, the evaluation methods of corporate intangible assets mainly include market price method, income method and cost method.

The market value method determines the value of intangible assets based on market transactions. It is applicable to patents, trademarks, copyrights, etc. Generally speaking, royalties on intangible assets are calculated based on a certain percentage of revenue based on the agreement reached between the parties to the transaction.

The income method calculates the value of intangible assets, such as goodwill, franchises, etc. , based on its economic benefits or the present value of future cash flows.

The cost method is a method used to calculate the cost of replacing or rebuilding intangible assets, and is suitable for calculating the value of replaceable intangible assets.

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Intangible assets refer to identifiable non-monetary assets that have no physical form. Intangible assets can be divided into broad sense intangible assets and narrow sense intangible assets. Intangible assets in a broad sense include financial assets, long-term equity investments, patent rights, trademark rights, etc. Because they have no physical entity, they are represented by some legal rights or technologies. However, in accounting, intangible assets are usually understood in a narrow sense, that is, patent rights and trademark rights are called intangible assets.

Intangible assets include social intangible assets and natural intangible assets.

Among them, social intangible assets usually include patents, non-patented technologies, trademark rights, copyrights, franchise rights, land use rights, etc. Intangible assets include natural resources, such as natural gas, but are not physical.

(1) Patent rights: refers to the patent rights granted by the national patent authority to applicants for invention and creation patents in accordance with the law, including invention patent rights, utility model patent rights and design patent rights within the statutory period.

(2) Non-patented technology: also known as proprietary technology, refers to various technologies that are not known to the outside world in production and business activities, should be adopted, are not protected by law, and can bring economic benefits. technology and know-how.

(3) Trademark right: refers to the right to use a specific name or pattern on a specific type of goods or products.

(4) Copyright: Some special rights that producers enjoy in accordance with the law regarding their literary, scientific, and artistic works.

(5) Franchise: Also known as franchising and exclusive operation, it refers to the right of an enterprise to operate or sell specific goods in a certain area, or one enterprise accepts another enterprise's use of its trademark, trade name, technical secrets, etc. rights.

(6) Land use rights: refers to the right that the state allows enterprises to develop, utilize, and operate state-owned land within a certain period of time.

(7) Trade secrets.