List of popular intangible assets and commonly used valuation methodologies associated
💫 Trademarks/Brand Names:
Relief from Royalty Method: Estimates the value based on the hypothetical royalty rate that a third party would pay to license the trademark or brand name.
💫 Customer Relationships:
Multi-Period Excess Earnings Method: Estimates the future cash flows attributed to the customer relationships and discounts them back to present value.
💫 Software:
Cost Approach (Reproduction Cost Method): Determines the cost to reproduce the software with similar functionality, considering current labor and material costs.
💫 Non-Compete Agreements:
Income Approach (With or Without Method): Calculates the value by estimating the incremental earnings resulting from the non-compete agreement and discounting them to present value.
These are general methodologies associated with popular intangible assets. However, the specific valuation approach may vary based on the characteristics of the asset, availability of data, and the judgment of the valuation professional.
