Valuation Of Intellectual Property As An Intangible Asset

According to the pbu 14/2000, intangible assets are assets either do not have a-kind or material real form which is not essential for their use in economic activities that can generate revenue and purchased with the intent to use for a long period (over one year). Affiliation on the economic, intangible assets are divided into four classes: 1. Intellectual Property Intellectual property, in accordance with Article 138 of the Civil Code recognizes the exclusive right of a citizen or a legal entity on the results of intellectual activity and equivalent means of individualization of a legal person, differentiation of products, works or services (trade name, trademark, service mark, etc.). 2. Property rights Property the right is the right to use land, natural resources, water bodies. Supported such rights leases, licenses, etc.

3. Deferred or delayed, the costs have in mind the cost in the form organizational costs (attorney fees for preparation of statutory documents, services for the registration of firms, etc.). Typically, these costs are incurred at the time of establishment of the enterprise. 4. Goodwill of the firm (Goodwill). Goodwill of the company is its goodwill in terms of value. Depending on the goals and objectives of evaluation, selected the most appropriate valuation techniques.

Comments are closed.