DIntangible assets can refer to different things, but they generally signify assets that do not have physical substance or form. Intangible assets include brands, goodwill, customer relationships, royalties, trade names, copyrights and software, just to name a few. Intangible assets can be difficult to value; to complicate matters, for intangible assets that are not producing income, the technology associated with the asset may be too new to understand how much cash flow it can generate for its owner or what competitive advantages it may offer. Intangible asset valuations are used, in particular, in accounting practice to recognize assets in business combinations at their fair value. Intangible asset valuations can also be conducted for tax compliance or planning purposes, as well as for lending purposes. When carrying out an intangible asset valuation, widely accepted methodologies based on income, market and cost approaches should be considered. We, at Jawa Capital, help our customers with effective and accurate valuation of intangible assets.