The article considers the discount rate concept and analyses the main methods of its calculation in determining the value of intellectual property of venture enterprises using the income approach. The author also makes adjustments in the basic formulas. The paper substantiates the choice of the most expedient risk-free rate and also identifies the key risks for their consideration in the cumulative build-up method.
Keywords: discount rate, venture enterprise, intellectual property, risk-free rate, model, assessment, capital assets, cumulative construction method, average capital cost model
References:
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