income_methods

Relief from Royalty

Value based on hypothetical royalty savings

Formula

PV = SUM(R_t * r * (1-T) / (1+d)^t) * TAB

Source: Ch 4, Section 4.2

Sources & references

Intangible Asset Valuation (source book) — Ch 4, Section 4.2
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
WIPO — Intellectual Property Valuation and Licensing Guidance (World Intellectual Property Organization)link

revenue_projectionsnumber[] • required

Projected revenues per period (comma-separated)

royalty_ratenumber • required

Arm's length royalty rate

Range: 0 — 1

discount_ratenumber • required

Annual discount rate

Range: 0 — 1

tax_ratenumber • required

Effective tax rate

Range: 0 — 1

useful_lifeinteger • required

Useful life in years

tab_enabledboolean • optional

Apply Tax Amortization Benefit