Valuation of intangible assets has been discussed for the purpose of transaction and investment. Practical techniques, however, have not been developed for valuation of internet business models as specialized corporate assets. This study will analyze ...
Valuation of intangible assets has been discussed for the purpose of transaction and investment. Practical techniques, however, have not been developed for valuation of internet business models as specialized corporate assets. This study will analyze economic contribution of an internet business model to profit generation and propose a basic structure to analyze the value of the model in a business entity. In particular, this paper is to outline a methodology for establishing the fair market value of an internet business model as a knowledge asset that may be associated with a going-concern business enterprise and identify the elements of knowledge assets. Within this context, we will identify the nature of some of the more common or well-known forms of knowledge assets, discuss the normal relationship of these forms of knowledge assets to the monetary and tangible assets of a business enterprise from an investor's perspective.