Valuation of contracts and relationships with clients

In the process of its business operations, each company builds relations with its clients. These may have a significant impact on the company’s future performance. In the process of valuation, fair value is assigned to the effect of these activities.

The valuation of contracts and relationships with clients includes, inter alia:

  • lists of clients,
  • order or production portfolio,
  • agreements with clients and related relationships,
  • non-contractual relationships with clients,
  • intangible assets arising from the contract


The list of clients consists of information about clients such as their names and contact data. The clients list can be in the form of a database that contains other client-related information, such as the history of their orders and demographics. Clients lists are often leased or exchanged.


The order or production portfolio is the effect of purchase or sale contracts. When an entity establishes relationships with its clients through contractual arrangements, such relationships result from contractual terms.


An agreement with a client and related clients relationships may constitute two separate intangible assets. Both the duration of use and the way of consuming the economic benefits of these two assets may vary.


The connection of an entity to its client occurs if the entity has client information and maintains regular contacts with the client, and the client can establish direct contact with the business. Client relations meet the contractual criterion if the entity has established a relationship with clients regardless of whether the agreement exists as of the date of the acquisition. Client relationships can also arise through other agreements, such as regular contacts maintained by sales or service representatives.


Client relationships can also be a source of value creation in other areas of business operations. As a result of the cooperation, specific intangible assets can be created, such as know-how and product brands, which provide a lasting competitive advantage.

All of the above can have a significant impact on the value creation and can be subject to valuation. Valuation of these assets is used both for transactional purposes and for events requiring disclosure in the enterprise’s balance sheet.

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