Intangible Assets

Valuation of Intangible Assets in calculating the value of your company.

To calculate the total value of a company, we must consider intangible assets, which are composed of rights susceptible to economic valuation. From a financial point of view, it is an asset that, through its intervention, generates an extra benefit or super benefit measurable in an operation.

Its valuation process aims to accredit, certify, or quantify its existence, determining its reasonable value. The valuation of intangible assets is a key factor in competitiveness and economic growth, and should therefore be carried out for your company’s accounting.

To value an intangible asset, we use a variant of the cash flow method, the royalty method, which allows us to value all intangibles. The royalty is the payment made to the owner of an intangible asset in exchange for the right to use them. The superbenefit or extra benefit is the income that we will obtain by licensing or transferring it.

Valuation areas

Patents

These are exclusive rights granted on inventions that allow their owner to commercially exploit a technical solution for a certain period. Its value lies in the additional benefit it generates by preventing others from copying or using the invention without authorization.

Brands

They identify and distinguish products or services in the market. A strong brand can generate an extra benefit due to recognition, consumer confidence, and the ability to attract recurring sales.

Copyright

They protect original works such as books, software, music, or designs. These rights can generate income through licenses or assignments, becoming assets with a measurable economic value.

Exploitation Rights

These are legal or contractual authorizations to use an asset or knowledge under exclusive conditions. Its value lies in the ability to generate income through exclusive or limited use.

Customer Portfolio

Set of stable and profitable commercial relationships. Its intangible value is reflected in the recurrence of income, customer loyalty, and potential for future growth.