Intangible Assets and Industrial Property Rights — When Are They Valued

Unlike real estate and machinery, intangible assets have no physical form, yet they often represent a substantial part of a company's value.

What this category includes

Trademarks, patents, utility models, industrial design, licence agreements, know-how and other factual relationships that bring economic benefit to their holder.

When a valuation is needed

When selling or transferring rights, entering into or terminating a licence agreement, contributing the right as in-kind capital to a company, court disputes over infringed rights, and accounting recognition of the asset.

Specifics of the valuation

Due to the lack of physical form and often a limited number of comparable market transactions, the income approach usually carries more weight for intangible assets — value is derived from the asset's ability to generate future economic benefits for its holder.

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