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Intangible Asset Valuation — Wiki

Welcome to the Intangible Asset Valuation platform wiki. This wiki provides deep-dive articles, regulatory compliance guides, and industry case studies for valuation professionals, developers, and AI agents.

Valuation Method Guides

• Time Value of Money — PV, FV, annuities, perpetuities, terminal value
• Discount Rate Construction — Build-up, CAPM, WACC, TAB, DLOM, control premium
• Cost & Market Approaches — Reproduction cost, replacement cost, comparables, royalty capitalization
• Income Methods — Relief from Royalty, MPEEM, incremental cash flow
• Intellectual Property Valuation — Patents, trademarks, copyrights, trade secrets
• Technology Valuation — Software, data assets, platforms, developed technology
• Customer-Related Valuation — Customer relationships, distribution networks, non-compete
• Human Capital Valuation — Assembled workforce, key person
• Goodwill & PPA — Goodwill calculation, purchase price allocation waterfall
• Impairment Testing — ASC 350, IAS 36 impairment frameworks
• Monte Carlo & Sensitivity — Simulation, tornado analysis, decision trees
• Transfer Pricing — CUP method, OECD guidelines

Regulatory Compliance Guides

• ASC 805 / IFRS 3 — Purchase Price Allocation
• ASC 350 / IAS 36 — Impairment Testing
• OECD TP Guidelines — Transfer Pricing

Industry Case Studies

• Pharmaceutical Patent Valuation
• SaaS Brand Valuation
• Fintech Platform Valuation

Quick Links

• Documentation Site
• GitHub Repository
• PyPI Package
• Companion Textbook