asset_types

Customer Relationship Valuation

Value customer relationships

Formula

Source: Ch 8

Sources & references

Intangible Asset Valuation (source book) — Ch 8
IAS 38 — Intangible Assets (IFRS Foundation)link
International Valuation Standards (IVS) 2025 — incl. IVS 104, 105, 106, 210 (International Valuation Standards Council)link

customer_countinteger • required

Number of customers

avg_revenue_per_customernumber • required

Average revenue per customer

retention_ratenumber • required

Retention rate

Range: 0 — 1

profit_marginnumber • required

Profit margin

Range: 0 — 1

discount_ratenumber • required

Discount rate

Range: 0 — 1

projection_periodinteger • required

Projection period in years