- Intangible Asset Valuation
Intangible Asset Valuation Services, Built for Defensible Decisions
- The basics
What Is Intangible Asset Valuation, and Why Does It Matter?
Intangible asset valuation is the independent appraisal of assets with no physical form but real economic value – including goodwill, developed technology, customer relationships, trademarks and trade names, intellectual property, and in-process research and development (IPR&D). Intangible asset valuation services support purchase price allocation under ASC 805, impairment testing under ASC 350, and transactions, licensing, financing, tax, and disputes where an intangible asset’s fair value needs to be defensible.
At technology, consumer, and services companies, intangible assets can represent a significant share of enterprise value. That makes accurate valuation important for financial reporting, transactions, tax planning, and strategic decision-making.
Our intangible asset valuation services cover the full range of assets a business owns beyond its physical balance sheet, including intellectual property and IP valuation, brand valuation, trademark and trade name valuation, developed technology valuation, customer relationship valuation, goodwill valuation, and broader intellectual capital valuation.
This work is often part of a purchase price allocation, where acquired intangible assets must be identified and fair-valued separately from goodwill under ASC 805. See our [Purchase Price Allocation] page for the broader allocation exercise.
Intangible asset valuation can also stand on its own. Companies may need an independent valuation for an annual impairment test, an IP licensing agreement, a financing transaction, tax planning, a contribution of intellectual property, or a dispute involving the value of a brand, technology, or other intangible.
As an independent intangible asset valuation company, we combine transaction-specific analysis with documented methodologies designed to produce valuation conclusions that management, auditors, and other stakeholders can understand and defend.
Supports ASC 805 & ASC 350 compliance
Defensible values for purchase price allocation and impairment testing.
Protects deal value
Identifies and values acquired intangible assets accurately, not just the most obvious ones.
Built by credentialed analysts
The same CFA- and CVA-led rigor applied across our valuation services.
Covers every intangible class
Developed technology, customer relationships, trademarks, trade names, IPR&D, goodwill, and other identifiable intangibles.
- Purpose
When Do You Need Intangible Asset Valuation Services?
You may need an independent intangible asset valuation when:
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1
You've completed an acquisition and need to identify and value the intangible assets acquired as part of your purchase price allocation.
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2
Your annual goodwill or intangible asset impairment test is due under ASC 350 and you need a defensible valuation analysis.
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3
You're licensing, selling, or contributing intellectual property and need a supportable royalty rate or value.
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4
You're raising debt or equity financing secured against IP, technology, customer relationships, or brand value.
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5
Your auditor has identified an intangible asset that requires a fresh or updated valuation.
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6
You're involved in a dispute, tax matter, transaction, or negotiation where an intangible asset's value is contested.
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7
You need goodwill valuation services to support a business combination, impairment analysis, or other financial reporting requirement.
- Our approach
Valuation Methods Matched to Each Intangible Asset
Multi-Period Excess Earnings Method (MEEM / MPEEM)
Used for primary income-generating intangibles such as developed technology and customer relationships. The method isolates the earnings attributable to the subject asset after accounting for appropriate returns on other contributing assets.
Relief-from-Royalty Method (RFR)
Commonly used for trademarks, trade names, and certain intellectual property. The method estimates the value of the royalties an owner avoids by owning the asset rather than licensing it from another party.
Distributor Method
Used for customer relationship and distribution-related intangibles where the underlying business operates in a distributor-type model.
Replacement Cost Method
Used where an intangible asset is better measured based on the cost to recreate or replace it, such as certain internally developed software or assembled workforce assets.
Income and Cost Approaches for IPR&D
In-process research and development can be valued using probability-adjusted income projections or an appropriate cost-based approach, depending on the asset and available information.
Goodwill Valuation and Impairment Analysis
Where goodwill is subject to impairment testing, our analysis considers the relevant reporting unit or business, projected performance, market conditions, and other factors required to assess whether the carrying value remains supportable.
- How it works
From a First Call to a Signed Report
01
- Step-1
Book a call
02
- Step-2
Share your documents
Provide the purchase agreement, forecasts, IP registrations, license agreements, financial information, and any prior valuations securely.
03
- Step-3
We identify and value each intangible
Our team determines the appropriate methodology – including MEEM, relief–from–royalty, distributor, replacement cost, or income approaches – based on the asset and valuation purpose.
04
- Step-4
Draft delivered
Review the draft report, ask questions, and request revisions.
05
- Step-5
Signed report
Receive a partner–reviewed final report ready to support your financial statements, audit, transaction, financing, licensing, or other valuation requirement.
- Pricing
Custom Pricing, Based on Your Intangibles
- FAQ
Intangible Asset Valuation and Impairment Questions We Hear Most
What's the difference between a PPA and an intangible asset valuation?
A purchase price allocation is the broader exercise of allocating a purchase price across the acquired assets and liabilities under ASC 805. Intangible asset valuation focuses specifically on identifying and fair–valuing the intangible assets within that allocation. It can also be performed independently for impairment testing, licensing, financing, tax, or other purposes.
What are intangible asset valuation services?
Intangible asset valuation services involve identifying, analyzing, and determining the fair value of assets that lack physical form but generate economic benefits. These may include developed technology, customer relationships, trademarks, trade names, intellectual property, IPR&D, and goodwill.
What intangible assets are most commonly valued?
Commonly valued intangible assets include developed technology, customer relationships, trademarks and trade names, intellectual property, non–compete agreements, and in–process research and development (IPR&D). Goodwill may also require valuation or impairment analysis depending on the reporting requirement.
How often does goodwill need to be tested for impairment?
Goodwill is generally tested for impairment at least annually under ASC 350 and may require additional testing when a triggering event indicates that impairment could have occurred.
Do you provide goodwill impairment valuation?
Yes. Our valuation team supports goodwill impairment valuation and related intangible asset analyses, including assessments performed in connection with financial reporting requirements and impairment testing.
Do you value intangible assets outside of an acquisition?
Yes. Standalone engagements may support licensing negotiations, financing against intellectual property or brand value, tax planning, litigation, strategic transactions, and other situations where an independent valuation is required.
How do you decide which valuation method to use?
Method selection depends on the type of intangible asset, how it generates economic benefits, the valuation purpose, and the availability of reliable data. For example, trademarks commonly use the relief–from–royalty method, while primary income–generating assets such as developed technology or customer relationships may use the multi–period excess earnings method.
Do you provide brand and trademark valuation?
Yes. Brand, trademark, and trade name valuation are common standalone engagements as well as components of purchase price allocation and broader intangible asset valuation work.
What information is needed for an intangible asset valuation?
Depending on the engagement, we may need financial forecasts, historical financial information, transaction documents, IP registrations, licensing agreements, customer data, management projections, prior valuation reports, and other information relevant to the asset being valued.
Do you provide intellectual property and intellectual capital valuation?
Yes. We provide valuation analysis for intellectual property and broader intellectual capital valuation needs, including technology, brands, customer relationships, and other assets that contribute to a company’s economic value.
Get your purchase price allocation started
Book a call to walk us through your transaction and discuss the purchase price allocation services you need.