Intellectual Property Asset Assessment Methods
Table 1:
Method | Summary | Application |
Cost-based | Calculation of expected revenues * derived from the use of an IPA | Given that revenues derived from the use are possible |
Income-based | Calculation of IPA replacement costs | Given that the IPA can be replaced |
Comparative | Comparison of the IPA’s value with the value of equivalent objects | By adjusting prices of equivalent objects to smooth differences from the price of the IPA assessed |