Calculator · Intangible assets
MPEEM calculator
Value a customer relationship, technology or brand as the present value of the earnings left after charging for the other assets that help produce them, with the tax amortisation benefit.
How the MPEEM works
The multi-period excess earnings method forecasts the revenue attributable to the intangible, applies attrition and the operating margin, and deducts contributory asset charges for working capital, fixed assets, the assembled workforce and other intangibles: a return on each asset and, where the margin does not already carry it, a return of the asset (IVS 210 paras 60.06 to 60.17).
The excess earnings are discounted at the intangible's rate and the tax amortisation benefit is added (paras 110.01 to 110.04). A WARA cross-check compares the implied return on goodwill with the WACC, and the implied royalty equivalent links the result to relief-from-royalty.
Related: Brand valuation calculator · Purchase price allocation · Royalty rates in practice · Model notes
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