Intangible Valuation

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Intangible Valuation

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single period excess earnings

income_methods

Single-Period Excess Earnings

Single-period variant of excess earnings

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

Business Stage

normalized earnings*

Normalized earnings

contributory asset charges*

JSON array of contributory asset charge objects

capitalization rate*

Capitalization rate

Parameter Guide

normalized_earningsnumber • required

Normalized earnings

contributory_asset_chargesjson • required

JSON array of contributory asset charge objects

capitalization_ratenumber • required

Capitalization rate

Range: 0 — 1