Complete intangible asset valuation library implementing 124+ functions from the Intangible Asset Valuation textbook. Python library + MCP server + AI-Agent Skills.
A production-grade Python library for intangible asset valuation, implementing every formula from the Intangible Asset Valuation textbook by Simon Mak, William Yuen, Paul Wu, and Wayne Hu (Valuation in Practice Series, Ascent Partners). Designed for developers, financial analysts, accountants, and AI agents who need auditable, structured valuation computations for ASC 805 / IFRS 3 compliant workflows.
Three-layer architecture:
- Python Library — 22 modules, 124+ typed functions, all returning
ValuationResult(value + assumptions + sensitivity) - MCP Server — 49 tools for AI agents (Claude, OpenCode, etc.) via stdio/SSE
- AI-Agent Skills — 3 skill definitions with workflow guidance for valuation domains
pip install intangible-valuation # library only
pip install intangible-valuation[mcp] # + MCP server
pip install intangible-valuation[dev] # + pytest, ruff, mypyfrom intangible_valuation.core.time_value import present_value
from intangible_valuation.core.discount_rates import build_up_discount_rate
from intangible_valuation.income_methods.relief_from_royalty import relief_from_royalty
# Present Value
result = present_value(future_value=500_000, discount_rate=0.10, periods=8)
print(f"PV: ${result.value:,.2f}") # $233,253.69
# Build-Up Discount Rate
rate = build_up_discount_rate(
risk_free_rate=0.04, equity_risk_premium=0.06,
size_premium=0.02, industry_risk_premium=0.01, specific_risk_premium=0.03,
)
print(f"Discount rate: {rate.value:.2%}") # 16.00%
# Relief from Royalty — Patent Valuation
value = relief_from_royalty(
revenue_projections=[1_000_000, 1_100_000, 1_200_000, 1_300_000, 1_400_000],
royalty_rate=0.05, discount_rate=0.12, tax_rate=0.25, useful_life=5,
)
print(f"Patent value: ${value.value:,.2f}")cd mcp_server && python server.pyConnect with any MCP-compatible AI agent. All 49 valuation tools available.
Copy the skills/ directory to your agent's skills folder:
asset-valuation— Patents, trademarks, technology, customer relationships, human capitaldiscount-rate-construction— Build-up, CAPM, WACC, risk premiums, adjustmentspurchase-price-allocation— ASC 805 / IFRS 3 PPA workflow, goodwill calculation, impairment testing
| Category | Methods | Chapter |
|---|---|---|
| Time Value | PV, FV, annuity, perpetuity, growing annuity, terminal value | 2 |
| Discount Rates | Build-up, CAPM, WACC, TAB, control premium, DLOM, currency adjustment | 2 |
| Statistics | Monte Carlo, decision trees, regression | 2 |
| Cost Approach | Reproduction cost, replacement cost | 3 |
| Market Approach | Comparable transactions, royalty capitalization | 3 |
| Income Methods | Relief from Royalty, MPEEM, incremental cash flow | 4 |
| Intellectual Property | Patent, trademark, copyright, trade secret | 5 |
| Royalty Analysis | Benchmarking, 25% rule, adjustment | 6 |
| Technology | Developed technology, software, data assets, platforms | 7 |
| Customer-Related | Customer relationships, distribution network, non-compete | 8 |
| Human Capital | Assembled workforce, key person | 9 |
| Goodwill & PPA | Goodwill calculation, PPA waterfall | 10 |
| Impairment | Goodwill & intangible impairment (ASC 350 / IAS 36) | 11 |
| Monte Carlo | Simulation, sensitivity analysis | 15 |
| Decision Trees | Backward induction | 16 |
| Litigation | Lost profits, pre-judgment interest | 17 |
| Transfer Pricing | CUP method, OECD guidelines | 18 |
- Auditable — Every function returns
ValuationResultwith value, method, inputs, assumptions, and step-by-step calculation breakdown - Textbook-accurate — All 124+ formulas verified against book example values with 1056 unit tests
- AI-ready — MCP server and Skills for seamless AI agent integration
- Complete coverage — All three valuation approaches (cost, market, income) across 19 chapters
- Open source — MIT license, extensible, well-documented
# Install dev dependencies
pip install -e ".[dev]"
# Run tests
pytest
# Run with coverage
pytest --cov=src --cov-report=term-missing
# Lint
ruff check .
# Type check
mypy src/- API Reference: intangible-valuation.simonmak.com
- PyPI: pypi.org/project/intangible-valuation
- MCP Server Guide: docs/mcp.md
- AI Skills Guide: docs/skills.md
Intangible Asset Valuation: A Comprehensive Guide to Valuing Brands, IP, Technology, and Human Capital
Theory, Methods, Regulation, and Practice — Valuation in Practice Series by Ascent Partners
By Simon Mak, William Yuen, Paul Wu, Wayne Hu · 176 pages · 19 chapters · 3 appendices
@software{intangible_valuation_engine,
author = {Mak, Simon and Yuen, William and Wu, Paul and Hu, Wayne},
title = {Intangible Asset Valuation Engine},
year = {2026},
url = {https://github.com/simonplmak-cloud/intangible-valuation},
license = {MIT},
}Based on formulas from the Intangible Asset Valuation textbook.
MIT — see LICENSE for details.