The current valuation calculation methods for 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 and is applicable to patents, trademarks, copyrights, etc. Generally speaking, royalties for intangible assets are calculated as a 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, franchise rights, etc., based on their 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 an intangible asset, and is suitable for calculating the value of replaceable intangible assets.

For example, the assessment of trademark intangible assets needs to be entrusted to an asset appraisal firm. There are many factors that need to be considered during the assessment:

The trademark’s external licensing status; whether the trademark is well-known or not; the trademark itself distinctiveness; trademark acquisition cost; etc.