Valuations of intangible assets

A separate category of valuation in which we specialize is the estimation of intangible assets, i.e. those from which the right to use arises. These include, among others: goodwill, copyrights and related rights, inventions and patents, technologies, trademarks and brand names, utility, industrial, graphic and ornamental designs (logos), know-how, concessions and licenses, contracts and business relationships, computer programs and Internet domains, research and development costs for the development of new products and technologies, CO2 emission rights, databases and human capital. 

Most often, the order for a WiNP valuation stems from the need to determine:

Their selling prices 
Values when they are contributed to the company (in-kind contribution) 
The amount of the fee for their use (license fee) 
Commercial value of scientific projects and technologies 

The most common ways we use for pricing are as follows


Income method

Represents an estimate of cash flows from potential revenues, expenses, profitability and capital expenditures associated with the use of intangible assets (as the present or capitalized value of future net cash flows, revenues or saved costs over the economic life of such intangible assets).


Cost method

It uses an estimate of the costs incurred or necessary to re-create or restore the appraised values.


Market method (comparative)

It follows on the basis of comparable market transactions for intangible assets. In view of the frequent lack of market information on the sale of an NVP (separately from the sale of a business), a comparison to the components of an NVP taken for purchase price allocation (PPA) in the investor’s books after a company acquisition transaction is most often applied.

It is worth mentioning that according to accounting regulations, goodwill is the difference between the purchase price of a certain entity or organized part thereof and the lower fair value of the net assets acquired. If the purchase price of an entity or organized part thereof is less than the fair value of the net assets acquired, the difference is negative goodwill. 

Contact the specialist of your choice 

Partner, Head of Corporate Finance, Commercial Proxy
+48 721 250 455
Partner, Key Projects Director, Commercial Proxy 
+48 602 267 884

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