MCP serverio.github.simonplmak-cloud/intangible-valuation

Transfer pricing and litigation: the Comparable Uncontrolled Price arm's-length range and patent infringement damages with pre-judgment interest. Method selects the formula. Use fo

Cost approach: depreciated reproduction cost from a cost breakdown and depreciated replacement cost with equivalent utility, both reduced by obsolescence. Method selects the formul

Customer-related intangibles: customer relationships with attrition, distribution networks by channel profitability, and non-compete agreements on protected profits. Method selects

Construct discount and capitalization rates: build-up, CAPM, WACC, tax-amortization benefit, control premium, Finnerty DLOM, and currency/country-risk adjustment. Method selects th

Goodwill and purchase price allocation: goodwill as the residual, a full PPA waterfall across identified intangibles, and useful-life estimation. Method selects the formula. Use fo

Human capital: assembled-workforce value by replacement cost and key-person value from revenue contribution and departure risk. Method selects the formula. Use for assembled workfo

Impairment testing: goodwill impairment and intangible impairment under US GAAP (ASC 350) or IFRS (IAS 36). Method selects the formula. Use for annual or triggering-event impairmen

Income approach: relief from royalty, multi-period and single-period excess earnings, incremental cash flow, and contributory asset charges. Method selects the formula. Use for the

Intellectual property: risk-adjusted patent value, trademark/brand value, copyright income value, and trade-secret value under secrecy risk. Method selects the formula. Use to valu

Market approach: value from comparable transaction revenue multiples or capitalize a royalty stream into a perpetuity value. Method selects the formula. Use when reliable comparabl

Royalty analysis: benchmark royalty-rate ranges by IP type and industry, adjust a base rate for deal factors, and apply the 25% rule of thumb. Method selects the formula. Use to se

Uncertainty analysis: Monte Carlo valuation, Monte Carlo sensitivity ranking, decision-tree expected values, and one-at-a-time sensitivity analysis. Method selects the formula. Use

Technology assets: developed technology under life-cycle risk, software under cost and income, data assets with a quality adjustment, and platforms with network effects. Method sel

Time value of money: discount or compound a single sum, value level and growing annuities and perpetuities, and compute a terminal value by Gordon growth or exit multiple. Method s