Intangible Asset Valuation

Q: Why value intangible assets?

Intangible valuations are needed for mergers and acquisitions, licensing, financial reporting including purchase price allocation, tax, disputes, and fundraising. Because intangibles often represent significant value, an independent, well-supported valuation is important.

Q: How are intangible assets valued?

Specialised techniques are used, often income-based approaches such as relief-from-royalty for brands or discounting attributable cash flows, market-based approaches where comparable data exists, and cost-based approaches, depending on the intangible and purpose.

Q: What is purchase price allocation?

It is the process, following an acquisition, of allocating the price paid across identifiable assets acquired including intangibles, and goodwill, for financial reporting. Valuing the intangibles is a key part, and we provide the specialised valuations to support it.

Q: How is intangible valuation related to goodwill?

Identifiable intangibles such as brands and customer relationships are valued separately, while goodwill generally represents the remaining acquisition value not attributed to identifiable assets. The two are related and often valued together, and we handle both.

Valuing Brands, Intellectual Property, and Other Intangible Assets with Rigour

In many modern businesses, the most valuable assets are intangible — brands and trademarks, patents and technology, software, licences, customer relationships, and other intellectual property. Yet because they are not physical, intangibles are among the most challenging assets to value. Their value is needed for transactions, licensing, financial reporting such as purchase price allocation, tax, disputes, and fundraising. Valuing them properly requires specialised methods and a clear understanding of how each intangible generates value.

Our intangible asset valuation services provide rigorous, well-supported valuations of brands, intellectual property, and other intangibles, applying recognised techniques suited to each asset and purpose. We help you put a credible value on assets that drive your business. This service sits within our valuation & restructuring offering and relates closely to our goodwill and financial asset valuation work.

Our Intangible Asset Valuation Services

Brand & Trademark

Valuation of brands and trademarks for transactions and licensing.

Intellectual Property

Valuation of patents, technology, and other intellectual property.

Software & Licences

Valuation of software, licences, and similar intangible rights.

Customer Relationships

Valuation of customer relationships and contracts.

Purchase Price Allocation

Valuing intangibles for purchase price allocation in acquisitions.

Reporting & Tax

Valuations for financial reporting, tax, and dispute purposes.

Benefits of Professional Intangible Valuation

Credible values for brands, IP, and other intangibles
Recognised techniques suited to each intangible asset
Support for transactions, licensing, and fundraising
Valuations for financial reporting and purchase price allocation
Support for tax and dispute requirements
Recognition of the true value driving your business

Frequently Asked Questions

What are intangible assets?

Intangible assets are non-physical assets that have value, such as brands and trademarks, patents and technology, software, licences, customer relationships, and other intellectual property. In many businesses they are among the most valuable assets, even though they do not have a physical form, which makes valuing them both important and challenging.

Why value intangible assets?

Intangible valuations are needed for purposes such as mergers and acquisitions, licensing arrangements, financial reporting including purchase price allocation, tax, disputes, and fundraising. Because intangibles often represent significant value, an independent, well-supported valuation is important to transactions, compliance, and decision-making.

How are intangible assets valued?

Specialised techniques are used, often grouped into income-based approaches (such as the relief-from-royalty method for brands or discounting the cash flows attributable to the asset), market-based approaches where comparable data exists, and cost-based approaches. The right method depends on the nature of the intangible and the purpose of the valuation.

What is purchase price allocation?

Purchase price allocation is the process, following an acquisition, of allocating the price paid across the identifiable assets acquired — including intangible assets — and goodwill, for financial reporting purposes. Valuing the intangibles is a key part of this exercise, and we provide the specialised valuations required to support it.

How is intangible valuation related to goodwill?

Identifiable intangible assets, such as brands and customer relationships, are valued separately, while goodwill generally represents the remaining value in an acquisition not attributed to identifiable assets. The two are related and often valued together in transactions and reporting, and we handle both through our valuation services.

Value What Really Drives Your Business

Rigorous intangible asset valuation for brands, IP, transactions, and reporting.