1. cost method: the so-called cost method is an evaluation method to evaluate the value of a trademark from the investment in creating a trademark. This method can be divided into historical cost method and replacement cost method. Evaluating trademarks from the perspective of cost can avoid the problem of "separating" the economic value brought by trademarks from the overall assets or other intangible assets.
2. Market approach: The trading market of trademarks can be divided into two categories: one is the transfer market of trademarks, and the other is the licensing market of trademarks.
3. Income method: At present, income method is widely used in overall asset evaluation and intangible asset evaluation. The value of intangible assets essentially comes from its ability to obtain future income or its contribution to the overall profitability. Therefore, it is generally believed that the most feasible method to evaluate intangible assets is the income method.
As for the specific evaluation, which way (method) to adopt should be determined according to the characteristics of trademarks, specific evaluation purposes and requirements.
Income method is considered to be the most reliable first choice in evaluation, but other methods are still needed as a supplement. Market method can provide some data support for the conclusion of income method, and cost method can also provide the minimum basic figures for the conclusion of trademark evaluation.