Intangible Assets & Intellectual Property


   A non monetary asset that manifests itself by its economic properties. It does not have physical substances but grants rights and privileges to its owner that usually generate income.

   Intangible Asset is a broad term that refer to any set of rights or nonphysical resource that provide an advantage to the owner.

   This definition of Intangible Assets in general includes both intellectual property and goodwill.

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   Intellectual Property is a special classification of intangible assets and is unique because the owner of intellectual property (IP) is protected by law from unauthorized exploitation of it by others.

   The term “Intellectual Property” refers to patents, trademarks, copyrights, and trade secrets or know-how.

   A business enterprise that owns IP can either internally utilize its benefits or transfer interests in the property to others who will exploit it.

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Intangible Assets commonly found in businesses
Customer Relationship
Customer Base
Power Purchase
Franchise Agreement
Domain Name
Permits / Rights
Leasehold /
Right-of-Use (ROU)
Intellectual Property commonly found in businesses
Patent /
Petty Patent
Classifications of Intangible Assets

   1. Marketing-Related Intangible Assets i.e Trademarks, Trade names, Service marks, Collective marks, Certification marks, Trade dress, Newspaper mastheads, Internet domain names, Non-competition agreements, Brand names, Distribution rights, Distribution networks, Retail shelf space, Subscription lists, Supplier relationships, Cooperative ventures

   2. Customer-Related Intangible Assets i.e. Customer lists, Order backlogs, Customer contracts, Customer relationships, Non-contractual relationships, Medical charts and records

   3. Artistic-Related Intangible Assets i.e. Plays, Operas, Ballets, Books, Magazines, Newspapers, Literary works, Musical compositions, Song lyrics, Advertising jingles, Pictures, Photographs, Videos, Audiovisual material, Motion pictures, Films, Music videos, Television programs, Architectural drawings, Blueprints, Product designs, Drawings, Manuscripts, Publications, Slogans, Film libraries
   4. Contracted-Based Intangible Assets i.e. License agreements, Royalty agreements, Standstill agreements, Advertising contracts, Construction contracts, Management contracts, Service contracts, Supply contracts, Lease agreements, Construction permits, Franchise agreements, Broadcast rights, Operating rights, Servicing contracts, Employment contracts, Drilling rights, Water rights, Air rights, Timber rights, Route authorities, Airport gates, Development rights, Exploration rights, FCC licenses, Mineral rights, Permits
   5. Technology-Based Intangible Assets i.e. Patented technology, Computer software, Computer mask works, Unpatented technology, Databases, Title plants, Trade secrets, Secret formulas, Processes, Recipes, In-process R&D, Laboratory notebooks, Patent applications, Proprietary processes, Technological documentation

วิธีการประเมินมูลค่า (Valuation Methodology)

เรามีความชำนาญพิเศษในการประเมินมูลค่ายุติธรรมทรัพย์สินไม่มีตัวตน (Intangible Assets, IAs) โดยแยกตามกลุ่มต่างๆ (Category) พร้อมตัวอย่าง IAs วิธีการประเมินมูลค่า (Valuation Methodology) และ เพื่อวัตถุประสงค์ใดบ้าง ดังนี้

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