GGG0009 GOOSE SD.04 Basis of valuation of intangible assets and IP

SD04 framework for assessing the value of intangible assets and intellectual property

Test task number 104

Which insurance amount the contractor to determine the cadastral value of the contracts for liability insurance?

Possible answers

1) At least 30 million rubles.


2) Not less than 300 thousand rubles.


3) Upon agreement with the customer

Test task number 106

Which of the following types of payments used for one-time payment of the full value of the license agreement?

Possible answers

1) Royalties


2) Lump-sum


3) Bonus

Test task number 107

The patent is valid for 5 years, provides an annual income from royalties of $ 3500. US. The discount rate - 17%. Determine the value of a patent

Possible answers

1) 17 500


2) 11 198


3) 12 895


4) 10 654



Test task number 108

With the know-how of producing the products A company within 5 years will annually sell 150 thousand. Units. product with the advantage of price $ 9. US per share, compared with the technology without the use of know-how. Determine the value of know-how at a discount rate of 18%

Possible answers

1) 6750 thousand


2) 5 454.3 thousand


3) 4 221.7 thousand


4) 3 257.3 thousand



Test task number 109

Please rate the value of goodwill on the following data: the net asset value of the enterprise - 970 thousand dollars. US, predicted profit - 270 thousand dollars. USA. Return on equity for companies in a similar industry average data is 19%, the capitalization rate - 25%

Possible answers

1) 564 300


2) 342 800


3) 453 500


4) 264 700

Test task number 110

The company gets a license for the technology that enables the production of a finished product cheaper at $ 5. US apiece. During the five years it is planned to produce annually 100 000 pieces. goods at the price of $ 30. US apiece. During the talks, agreement was reached on the payment of royalties to the licensor on the basis of 30% of annual economic effect. Determine the royalty rate under the license agreement

Possible answers

1) 7.5%


2) 4.0%


3) 5.0%


4) 6.3%

Test task number 111

The company gets a license for the technology that enables the production of a finished product cheaper at $ 5. US apiece. During the five years it is planned to produce annually 100 000 pieces. goods at the price of $ 30. US apiece. During the talks, agreement was reached on the payment of royalties to the licensor on the basis of 30% of annual economic effect. Calculate the cost of the license by the capitalization of royalty at a discount rate - 20%

Possible answers

1) 750 000


2) 635 800


3) 535 080


4) 448 592