... the preferred approach in the valuation of intangible assets This is because the Market Approach is practical, logical, and applicable to all types of intangible assets In contrast to the other ... and conditions However, most intangible assets are not traded frequently enough to be able to establish a value using market-based comparables Since most intangible assets are considered unique ... In the Market Approach methodology, intangible assets are valued by utilizing actual transaction values derived from the sale, license or transfer of similar assets in similar markets This approach...