Software and domain names evaluation
Computer programs and program formats that are subject to legal protection such as those resulting from patent or copyright law meet the legal and contractual criterion of intangible assets. Computer software as well as mobile device applications are significant assets of an enterprise and directly or indirectly provide the company with sales revenue.
Registered Internet domain names create a link between a name and a designated computer on the Internet during the registration period. Under current conditions, registered domain names have a function similar to trademarks, that is to say, they are part of a strategy of building the visibility of products, services and the enterprise itself, and contribute to the acquisition and consolidation of a competitive advantage.
Market transactions involving intangible assets in the form of software or its components, as well as Internet domains have become common practice. These transactions require the preparation of a fair value valuation in order to determine the terms and conditions of the transactions that enable its effective implementation.