income_methods

Contributory Asset Charges

Calculate charges for contributory assets

Formula

Source: Ch 4, Section 4.1

Sources & references

Intangible Asset Valuation (source book) — Ch 4, Section 4.1
IAS 38 — Intangible Assets (IFRS Foundation)link
IFRS 13 — Fair Value Measurement (IFRS Foundation)link
International Valuation Standards (IVS) 2025 — incl. IVS 104, 105, 106, 210 (International Valuation Standards Council)link

assetsjson • required

JSON array of {name, value, rate} asset objects