IV
Intangible Valuation
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approaches

Reproduction Cost

Cost to reproduce an exact replica

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

JSON object of development costs (e.g. {"labor": 100000, "materials": 50000})

JSON object of obsolescence factors {"functional":0.1,"technological":0.2,"economic":0.1}

Parameter Guide

development_costsjson • required

JSON object of development costs (e.g. {"labor": 100000, "materials": 50000})

obsolescence_factorsjson • optional

JSON object of obsolescence factors {"functional":0.1,"technological":0.2,"economic":0.1}