Evans & Evans

Valuing your Fixed Assets

It’s an unfortunate reality that many companies and organizations overpay thousands, sometimes even millions, in insurance and tax costs due to improperly or ineffectively managing and depreciating their fixed assets. To avoid this, you need a systematic method of tracking, managing and updating the value of your material tangible assets.

Evans & Evans provides clients with several methods for valuing and appraising your fixed and/or capital assets :

• Physical counting of assets;
• Tagging of assets and historical record maintenance;
• Appraising of assets through various methods including comparison and replacement cost

Valuing your Intangible Assets

In today’s business world, intangible assets comprise a larger percentage than ever of the overall value of an enterprise. Intangible assets includes identifiable (eg. brand, software) and non-identifiable intangible assets (e.g. goodwill).

Depending on the type of intangible asset, the available data and the specific industry, Evans & Evans’ valuation team uses one of the following methods to determine the fair value of intangible assets.

Methods for determining the fair value of intangible assets are:

• Cost based valuation
• Market based valuation
• Valuation based on estimates of future economic benefits

Examples of intangible assets are as follows:

Intangible Asset Categories	Examples
Marketing-related	Trademarks, domain names, business names, products
Customer-related	Databases, customer lists, customer relationships including non-contractual relationships
Artistic-related	Film rights, magazines, newspapers, pictures
Contract-related	Licensing & royalty agreements, advertising, construction, service or supply agreements, employment contracts
Technology-related	Software, business processes, licence agreements, patented technology, trade secrets, “know-how”