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Valuation of intangible assets

The present time is characterized by a sharp increasing in the dynamics of all spheres of human activity. Global communication tools are being developed, new technologies are being introduced, high-tech products are being produced, and methods of movement and capital management are being improved. All these processes are based solely on the results of intellectual activity. In today’s environment, intellectual property and intangible assets are becoming more and more important in the structure of enterprise assets and are a significant resource of the company.

Intangible assets (IA) are a broad class of subjects including intellectual property. Intangible assets can be defined as a set of rights to the following subjects:

1) subjects of intellectual property;

2) deferred costs (for example, when conducting scientific research);

3) rental and using rights (for premises, land, natural resources);

4) goodwill (business reputation) of the enterprise.

In turn, subjects of intellectual property (IP) can be divided into four main groups:

  • industrial property – patents for inventions, utility models, industrial designs, marks for goods and services (trademarks);
  • subjects of copyright and related rights – works of science, literature, music, painting and other arts;
  • software for computers, databases and chip topography;
  • information that is a trade secret and know-how – knowledge of a technical, financial or administrative-managerial nature that brings or can generate income or other benefits, the results of research and development works, design, engineering and technological documentation, not protected by patents.

The valuation of intellectual property subjects can be carried out with the aim of:

a) contribution to the authorized capital;

b) sale and purchase of rights to intellectual property;

c) conclusion of a license agreement for the right to use the intellectual property;

d) calculation of the remuneration for the authors of the intellectual property;

e) balancing and optimizing the tax base of the enterprise;

f) insurance of the intellectual property;

g) providing as a collateral to banks;

h) evaluation of investment projects where the intellectual property used;

i) valuation of the enterprise (business).

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