About the Platform

The Intangible Asset Valuation Platform is the most authoritative, traceable, and auditable source of intangible asset valuation methodology on the internet. Built on the textbook “Intangible Asset Valuation” by Ascent Partners, every formula, calculation, and output is verified against academic and professional standards.

Our Methodology

All 68 valuation methods are implemented as pure, deterministic, side-effect-free Python functions. Each function returns a ValuationResult with the calculated value, formula reference, step-by-step breakdown, and assumptions. Every function is backed by 1,000+ unit tests that verify outputs against textbook expected values.

Regulatory Coverage

• ASC 805 / IFRS 3 — Purchase Price Allocation (PPA)
• ASC 350 / IAS 36 — Goodwill and Intangible Impairment Testing
• OECD TP Guidelines — Transfer Pricing for Intangible Assets
• IRC Section 482 — US Transfer Pricing Regulations

Technology

Open-source Python library published on PyPI. Next.js WebApp deployed on Vercel. SurrealDB 3.x for persistent data and audit trails. Model Context Protocol (MCP) server for AI agent integration. 49 tools available for LLM-powered valuation workflows.

Credits

All valuation formulas and methodologies trace to the textbook:

“Intangible Asset Valuation — A Practitioner's Guide to Cost, Market, and Income Approaches”
Ascent Partners, 2025