无形资产评估的收益法
Income method of intangible assets evaluation
无形资产评估的收益法包括决定该项无形资产使用年限和决定使用该项无形资产的收益。无形资产使用年限可用几种方法确定:
The income method of intangible assets evaluation includes determining the service life of the intangible assets and determining the income from using the intangible assets. The service life of intangible assets can be determined by several methods
l、法律或合同、企业申请书分别规定有法定有效期限和受益年限的，按照法定有效期限与受益年限孰短的原则确定;
l. If the law or the contract or the application form of the enterprise stipulates that there is a legal period of validity or a period of benefit respectively, it shall be determined according to the principle of the shorter of the legal period of validity or the period of benefit;
2、法律无规定有效期，企业合同或企业申请书中规定有受益年限的，按照受益年限确定;
2. If there is no valid period stipulated by law and there is a benefit period stipulated in the enterprise contract or application, it shall be determined according to the benefit period;
3、法律和合同或企业申请书均未规定有效期限和受益年限的，按预计受益期限确定。预计受益期限可以采用统计分析或与同类资产比较得出参考数据。若一项无形资产的使用年限已经确定，可采用专利权收益法进行评估。
3. If neither the law nor the contract nor the enterprise application stipulates the term of validity or the period of benefit, it shall be determined according to the expected period of benefit. The expected benefit period can be obtained by statistical analysis or comparison with similar assets. If the service life of an intangible asset has been determined, the patent income method can be used for evaluation.