IV
Intangible Valuation
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approaches

Replacement Cost

Cost to replace with equivalent utility

Formula

Source: Ch 3, Section 3.1

Sources & references

  • Intangible Asset Valuation (source book) — Ch 3, Section 3.1
  • International Valuation Standards (IVS) 2025 — incl. IVS 104, 105, 106, 210 (International Valuation Standards Council)link
  • IFRS 13 — Fair Value Measurement (IFRS Foundation)link

Current replacement cost

JSON object of obsolescence factors

Parameter Guide

current_costnumber • required

Current replacement cost

obsolescence_factorsjson • optional

JSON object of obsolescence factors