Market Value Evaluation Methods for Immaterial Assets

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Summary

Source: Evaluation et valorisation des actifs immateriels ouverts. Par Benjamin Jean et Segolene Delmas. Inno3, 2017, Table p.10

  • Historical cost method: evaluated cost of making/producing the resource
  • Renewal cost method: how much would it cost to reproduce the asset today, 'ex nihilo'
  • Transactional method: evaluation derived from recent market transactions that concerned the resource
  • Net expected returns: evaluating the resource based on revenue expectations

The last method is the most popular with consulting firms; the third method is considered unreliable, the first two methods are the easiest to undertake. None of these methods seem appropriate for evaluating open source projects. (from the report's conclusions)

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