Choose from 68 textbook-verified valuation methods. Every calculation shows the formula, step-by-step proof, and source citation.
Present value of a future cash flow
Ch 2, Section 2.1
Future value of a present sum
Ch 2, Section 2.1
Present value of an annuity
Ch 2, Section 2.2
Present value of a perpetuity
Ch 2, Section 2.2
Present value of a growing annuity
Ch 2, Section 2.2
Terminal value via Gordon Growth or Exit Multiple
Ch 2, Section 2.4
Build-up method: risk-free + premiums
Ch 2, Section 2.3
Capital Asset Pricing Model
Ch 2, Section 2.3
Weighted Average Cost of Capital
Ch 2, Section 2.3
TAB calculation for intangible assets
Ch 3, Section 3.4
Premium for controlling interest
Ch 3, Section 3.5
Discount for Lack of Marketability (Finnerty model)
Ch 3, Section 3.5
Adjust discount rates for currency risk
Ch 16
Cost to reproduce an exact replica
Ch 3, Section 3.1
Cost to replace with equivalent utility
Ch 3, Section 3.1
Valuation based on comparable transactions
Ch 3, Section 3.2
Capitalized royalty-based valuation
Ch 4, Section 4.3
Value based on hypothetical royalty savings
Ch 4, Section 4.2
Multi-Period Excess Earnings Method
Ch 4, Section 4.1
Single-period variant of excess earnings
Ch 4, Section 4.1
Calculate charges for contributory assets
Ch 4, Section 4.1
Value based on incremental cash flows
Ch 4, Section 4.4
Value patents using multiple methods
Ch 5
Value copyrights
Ch 5
Value trade secrets
Ch 5
Value an entire patent portfolio
Ch 5
Patent valuation using option pricing
Ch 5
Value trademarks
Ch 6
Interbrand-style brand strength assessment
Ch 6
Full Interbrand brand valuation methodology
Ch 6
Derive brand royalty rate from market data
Ch 6
Value developed/proprietary technology
Ch 7
Value software assets
Ch 7
Value data sets and databases
Ch 7
Value platform/network effect assets
Ch 7
Model technology obsolescence
Ch 7
Value proprietary algorithms
Ch 7
Value customer relationships
Ch 8
Value distribution networks
Ch 8
Value non-compete agreements
Ch 8
Calculate customer lifetime value
Ch 8
Value order backlogs
Ch 8
Analyze impact of customer churn on value
Ch 8
Value assembled workforce
Ch 9
Value of a key individual
Ch 9
Calculate goodwill = purchase price - FV of net assets
Ch 10, ASC 805
PPA waterfall per ASC 805 / IFRS 3
Ch 10, ASC 805
Analysis of bargain purchase (negative goodwill)
Ch 10, ASC 805
Value earn-outs and contingent payments
Ch 10, ASC 805
DTL calculation for PPA
Ch 10, ASC 805
ASC 350 / IAS 36 goodwill impairment testing
Ch 11, ASC 350 / IAS 36
Impairment testing for finite/indefinite-life intangibles
Ch 11, ASC 350 / IAS 36
Calculate value in use for impairment
Ch 11, IAS 36
Calculate FVLCS for impairment
Ch 11, IAS 36
Cash Generating Unit impairment test
Ch 11, IAS 36
Calculate damages for patent infringement
Ch 15
Sensitivity analysis using Monte Carlo
Ch 17
Full Monte Carlo valuation simulation
Ch 17
Decision tree analysis for valuations
Ch 17
Correlated variable Monte Carlo simulation
Ch 17
Generate tornado chart for sensitivity analysis
Ch 17
Multi-scenario valuation analysis
Ch 17
Comparable Uncontrolled Price for transfer pricing
Ch 16, OECD TP
Benchmark royalty rates from market data
Ch 6, Section 6.3
Adjust royalty rate for comparability
Ch 6, Section 6.3
Traditional 25% rule for profit allocation
Ch 6, Section 6.2
Transfer pricing profit split
Ch 16, OECD TP
Analytical approach to valuation
Appendix A