Intangible Asset Valuation Engine

Name: Intangible Asset Valuation
Author: Ascent Partners

A Comprehensive Guide to Valuing Brands, IP, Technology, and Human Capital

Theory, Methods, Regulation, and Practice — Valuation in Practice Series by Ascent Partners

Buy on Amazon View on GitHub

124+

Valuation Functions

22

Python Modules

1056

Unit Tests

49

MCP Tools

Quick Start

pip install intangible-valuation

from intangible_valuation.core.time_value import present_value
from intangible_valuation.income_methods.relief_from_royalty import relief_from_royalty

# Present Value
result = present_value(future_value=500_000, discount_rate=0.10, periods=8)
print(f"PV: ${result.value:,.2f}")  # $233,253.69

# Relief from Royalty — Patent Valuation
value = relief_from_royalty(
    revenue_projections=[1_000_000, 1_100_000, 1_200_000, 1_300_000, 1_400_000],
    royalty_rate=0.05, discount_rate=0.12, tax_rate=0.25, useful_life=5,
)
print(f"Patent value: ${value.value:,.2f}")

📚

Python Library

22 modules, 124+ typed functions, all returning ValuationResult with value, assumptions, and step-by-step calculation breakdown.

Explore API Reference →

🤖

MCP Server

49 tools for AI agents (Claude, OpenCode, etc.) via stdio/SSE. Connect any MCP-compatible agent.

View on GitHub →

⚡

AI-Agent Skills

3 skill definitions with workflow guidance for asset valuation, discount rate construction, and purchase price allocation.

Browse Skills →

Intangible Asset Valuation: A Comprehensive Guide¶

Companion Library¶

This site is the companion documentation for the Python library implementing 124+ functions from the Intangible Asset Valuation textbook.

Quick Start¶

pip install intangible-valuation

from intangible_valuation.core.time_value import present_value
from intangible_valuation.income_methods.relief_from_royalty import relief_from_royalty

# Present Value
result = present_value(future_value=500_000, discount_rate=0.10, periods=8)
print(f"PV: ${result.value:,.2f}")  # $233,253.69

# Relief from Royalty — Patent Valuation
value = relief_from_royalty(
    revenue_projections=[1_000_000, 1_100_000, 1_200_000, 1_300_000, 1_400_000],
    royalty_rate=0.05,
    discount_rate=0.12,
    tax_rate=0.25,
    useful_life=5,
)
print(f"Patent value: ${value.value:,.2f}")

Book Chapters → Library Modules¶

Chapter	Topic	Library Module
1	Introduction to Intangible Assets	—
2	Core Mathematics	`core.time_value`, `core.discount_rate`, `core.statistics`
3	Valuation Approaches	`approaches.cost`, `approaches.market`
4	Income Methods	`income_methods.relief_from_royalty`, `income_methods.mpeem`, `income_methods.incremental_cash_flow`
5	Intellectual Property	`asset_types.patent`, `asset_types.trademark`, `asset_types.copyright`, `asset_types.trade_secret`
6	Royalty Analysis	`advanced.royalty`
7	Technology Assets	`asset_types.technology`, `asset_types.software`, `asset_types.data`, `asset_types.platform`
8	Customer-Related Intangibles	`asset_types.customer_relationship`, `asset_types.distribution_network`, `asset_types.non_compete`
9	Human Capital	`asset_types.assembled_workforce`, `asset_types.key_person`
10	Goodwill & PPA	`advanced.goodwill`, `advanced.purchase_price_alloc`
11	Impairment Testing	`advanced.impairment`
12–14	Advanced Topics	`advanced.monte_carlo`, `advanced.decision_tree`, `advanced.litigation`, `advanced.transfer_pricing`
15–19	Specialized & International	See textbook

Features¶

124+ valuation functions across all three approaches covering every methodology in the textbook
Typed Python API with structured ValuationResult returns (value + assumptions + step-by-step calculation)
MCP Server exposing 49 valuation tools for AI agents (Claude, OpenCode, etc.)
AI-Agent Skills with workflow guidance for asset valuation, discount rate construction, and PPA
1056 tests — every function verified against textbook example values

Modules¶

Module	Methods	Chapter
`core.time_value`	PV, FV, annuity, perpetuity, growing annuity, terminal value	2
`core.discount_rate`	Build-up, CAPM, WACC, TAB, control premium, DLOM, currency adjustment	2
`core.statistics`	Monte Carlo, decision trees, regression	2
`approaches.cost`	Reproduction cost, replacement cost	3
`approaches.market`	Comparable transactions, royalty capitalization	3
`income_methods.relief_from_royalty`	RFR with TAB	4
`income_methods.mpeem`	Multi-period excess earnings with CACs	4
`income_methods.incremental_cash_flow`	With vs. without asset comparison	4
`asset_types.*`	IP, brand, technology, customer, human capital	5–9
`advanced.royalty`	Benchmarking, 25% rule, adjustment	6
`advanced.goodwill`	Goodwill calculation, PPA waterfall	10
`advanced.impairment`	Goodwill & intangible impairment (ASC 350 / IAS 36)	11
`advanced.monte_carlo`	Simulation, sensitivity analysis	15
`advanced.decision_tree`	Backward induction	16
`advanced.litigation`	Lost profits, pre-judgment interest	17
`advanced.transfer_pricing`	CUP method, OECD guidelines	18

MCP Server¶

pip install intangible-valuation[mcp]
intangible-valuation-mcp

Connect with any MCP-compatible AI agent. All 49 valuation tools are available.

AI-Agent Skills¶

Copy the skills/ directory to your agent's skills folder. Available skills: - asset-valuation — Patents, trademarks, technology, customer relationships, human capital - discount-rate-construction — Build-up, CAPM, WACC, risk premiums, adjustments - purchase-price-allocation — Full PPA workflow, goodwill calculation, impairment testing

Development¶

pip install -e ".[dev]"
pytest --cov=src --cov-report=term-missing
ruff check .

License¶

MIT