Valuation Services | Intangible Assets
Intangible Asset & Intellectual Property Valuation
Cambridge Partners & Associates provides independent valuations of intangible assets and intellectual property for financial reporting, tax, transaction, and strategic purposes. Our analyses support businesses and their advisors in understanding the value of these specialized assets.
Intangible Assets | Key Catergories
Market-Related Assets
Customer-Related Assets
Customer-Related Assets
Assets associated with the marketing and promotion of products or services, including trademarks, trade names, brands, internet domain names, and certain noncompete agreements.
Customer-Related Assets
Customer-Related Assets
Customer-Related Assets
Assets arising from relationships with customers, including customer lists, customer relationships, order or production backlogs, and related customer information.
Contract-Based Assets
Technology-Related Assets
Technology-Related Assets
Rights arising from contractual arrangements, including licenses, franchise agreements, lease agreements, royalty agreements, supply agreements, power purchase agreements, and other contractual rights.
Technology-Related Assets
Technology-Related Assets
Technology-Related Assets
Technology and intellectual property, including patents, software, databases, trade secrets, formulas, recipes, know-how, and patented or unpatented technology.
INTANGIBLE ASSET VALUATION | WHEN IT’S NEEDED
Business Combinations & ASC 805
Intangible asset valuations are frequently required in connection with business combinations and purchase price allocations under ASC 805 to determine the fair value of identifiable assets acquired and liabilities assumed.
Transfer Pricing & Royalty Studies
Valuations may be performed in connection with transfer pricing analyses under IRC Section 482, including the licensing of trademarks, patents, technology, and other intangible property between related parties.
ASC 350 Impairment Testing
Valuation analyses may be required to support goodwill and indefinite-lived intangible asset impairment testing under ASC 350, including fair value measurements for financial reporting purposes.
Licensing & Strategic Transactions
Independent valuations can support licensing arrangements, strategic transactions, and negotiations involving brands, trademarks, patents, technology, proprietary assets, and other intellectual property.
INTANGIBLE ASSET VALUATION | VALUATION APPROACHES
Income Approach
Income Approach
Income Approach
Estimates value based on the future economic benefits attributable to an intangible asset. Common methods include the relief-from-royalty method, multi-period excess earnings method, with-and-without method, and other income-based techniques.
Market Approach
Income Approach
Income Approach
Estimates value using market evidence from transactions involving comparable intangible assets. Relevant information may include observed royalty rates, licensing agreements, comparable transactions, and other available market data.
Cost Approach
Income Approach
Cost Approach
Estimates value based on the cost to reproduce or replace an intangible asset's service capacity, considering physical deterioration, functional obsolescence, economic obsolescence, and other relevant factors where applicable.
INTANGIBLE ASSET VALUATION | USEFUL LIFE
Remaining Useful Life
For financial reporting purposes, determining the remaining useful life of an intangible asset can be an important component of the valuation process. The period over which an asset is expected to generate economic benefits may influence its valuation, the appropriate valuation methodology, and applicable amortization considerations.
Tax & Lifing Considerations
For federal income tax purposes, applicable tax rules determine the amortization treatment of intangible assets. When estimating an asset's remaining economic useful life for valuation purposes, Cambridge Partners may consider economic obsolescence, technological change, competitive conditions, customer attrition, decay, and other asset-specific factors.
INTANGIBLE ASSET VALUATION | ASSETS WE VALUE
Customer & Market-Related Assets
Customer lists and mailing lists, customer relationships, trademarks and trade names, internet domain names, databases, and goodwill and other intangible assets.
Contracts, Agreements & Rights
Franchise agreements, employment agreements, noncompete agreements, lease agreements and leasehold interests, licenses, royalty agreements, supply agreements, power purchase agreements, product warranties, and use rights including drilling, air, and timber rights.
Technology & Intellectual Property
Patents, unpatented technology, software, trade secrets, recipes, formulas, know-how, quality-control standards, training programs, operating manuals, and music, video, and book publishing rights.
Financial & Specialized Intangibles
Bank core deposit intangibles and other specialized intangible assets, including assets evaluated in connection with applicable tax and financial reporting requirements.
INTANGIBLE ASSET VALUATION | CAMBRIDGE PARTNERS
Independent Valuation Expertise
Cambridge Partners & Associates provides independent intangible asset and intellectual property valuations for financial reporting, tax, transaction, and strategic purposes. Our analyses apply appropriate valuation methodologies and market data to develop well-supported conclusions of value.
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