Software, apps, or more generally what we call digital products, are intangible assets. They can be:
- estimated and they can be a contribution to the company’s capital. Most of the time this is done at the company’s creation or if you’re planning a potential entry of financial investors and want to be prepared for the purpose of negotiations.
- Estimated as intangible assets during assets transfer from a company to another, in order to integrate them in their accounting books.
In all those cases, we clearly have to question the real, or fair, value of these developments.