Wiederhold, gio - Volkswirtschaftliche Fakultät, … - 2005
This article presents a method for valuing software based on the income that use of that software is expected to … present value, and the like, are applied, always focusing on the benefits and costs of software. A major issue, not dealt with … in the literature of valuing intangibles, is that software is continually upgraded. Applying depreciation schedules is …