intangible-valuation 0.1.0__tar.gz

intangible_valuation-0.1.0/.gitignore

@@ -0,0 +1,78 @@
+# Python
+__pycache__/
+*.py[cod]
+*$py.class
+*.so
+*.egg
+*.egg-info/
+dist/
+build/
+*.egg-info
+.eggs/
+
+# Virtual environments
+.venv/
+venv/
+env/
+ENV/
+
+# uv
+.uv/
+uv.lock
+
+# IDE
+.idea/
+.vscode/
+*.swp
+*.swo
+*~
+.project
+.pydevproject
+.settings/
+
+# Testing
+.pytest_cache/
+.coverage
+.coverage.*
+htmlcov/
+.tox/
+.nox/
+.hypothesis/
+coverage.xml
+*.cover
+
+# Type checking
+.mypy_cache/
+.dmypy.json
+dmypy.json
+
+# Linting
+.ruff_cache/
+
+# Distribution / packaging
+*.manifest
+*.spec
+pip-wheel-metadata/
+
+# Jupyter Notebook
+.ipynb_checkpoints
+
+# Environment variables
+.env
+.env.local
+.env.*.local
+*.env
+
+# OS
+.DS_Store
+Thumbs.db
+
+# Documentation
+docs/_build/
+site/
+
+# Generated output
+output/
+*.pdf
+*.xlsx
+*.pptx

intangible_valuation-0.1.0/PKG-INFO

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+Metadata-Version: 2.4
+Name: intangible-valuation
+Version: 0.1.0
+Summary: Python library for intangible asset valuation implementing cost, market, and income approaches. 124+ functions for patents, brands, goodwill, PPA, and more.
+Project-URL: Homepage, https://github.com/simonplmak-cloud/intangible-valuation
+Project-URL: Documentation, https://simonplmak-cloud.github.io/intangible-valuation/
+Project-URL: Repository, https://github.com/simonplmak-cloud/intangible-valuation
+Project-URL: Changelog, https://github.com/simonplmak-cloud/intangible-valuation/releases
+Project-URL: Bug Tracker, https://github.com/simonplmak-cloud/intangible-valuation/issues
+Author: Intangible Valuation Contributors
+License: MIT
+Keywords: ai-agents,ai-valuation-tool,asc-350,asc-805,brand-valuation,capm,control-premium,customer-relationship-valuation,decision-tree,discount-rate,dloM,finance,financial-analysis,goodwill-calculation,ias-36,ifrs-3,impairment-testing,intangible-asset-valuation,litigation-damages,mcp-server,model-context-protocol,monte-carlo-simulation,mpeem,multi-period-excess-earnings,patent-valuation,ppa,purchase-price-allocation,relief-from-royalty,royalty-rate,tax-amortization-benefit,technology-valuation,transfer-pricing,valuation,wacc
+Classifier: Development Status :: 3 - Alpha
+Classifier: Intended Audience :: Financial and Insurance Industry
+Classifier: Intended Audience :: Science/Research
+Classifier: License :: OSI Approved :: MIT License
+Classifier: Operating System :: OS Independent
+Classifier: Programming Language :: Python :: 3
+Classifier: Programming Language :: Python :: 3.11
+Classifier: Programming Language :: Python :: 3.12
+Classifier: Programming Language :: Python :: 3.13
+Classifier: Topic :: Office/Business :: Financial
+Classifier: Topic :: Office/Business :: Financial :: Accounting
+Classifier: Topic :: Office/Business :: Financial :: Investment
+Classifier: Topic :: Scientific/Engineering :: Mathematics
+Classifier: Typing :: Typed
+Requires-Python: >=3.11
+Requires-Dist: numpy>=1.24
+Requires-Dist: pydantic>=2.0
+Provides-Extra: dev
+Requires-Dist: mypy>=1.0; extra == 'dev'
+Requires-Dist: pytest-cov>=4.0; extra == 'dev'
+Requires-Dist: pytest>=7.0; extra == 'dev'
+Requires-Dist: ruff>=0.1; extra == 'dev'
+Provides-Extra: docs
+Requires-Dist: mkdocs-material>=9.0; extra == 'docs'
+Requires-Dist: mkdocs>=1.5; extra == 'docs'
+Requires-Dist: mkdocstrings[python]>=0.24; extra == 'docs'
+Provides-Extra: mcp
+Requires-Dist: fastmcp>=0.1; extra == 'mcp'
+Description-Content-Type: text/markdown
+
+# Intangible Asset Valuation Engine
+
+> Complete intangible asset valuation library implementing **124+ functions** from the Intangible Asset Valuation textbook. Python library + MCP server + AI-Agent Skills.
+
+[![PyPI](https://img.shields.io/pypi/v/intangible-valuation.svg)](https://pypi.org/project/intangible-valuation/)
+[![CI](https://github.com/simonplmak-cloud/intangible-valuation/actions/workflows/ci.yml/badge.svg)](https://github.com/simonplmak-cloud/intangible-valuation/actions/workflows/ci.yml)
+[![License: MIT](https://img.shields.io/badge/License-MIT-yellow.svg)](https://opensource.org/licenses/MIT)
+[![Python 3.11+](https://img.shields.io/badge/python-3.11+-blue.svg)](https://www.python.org/downloads/)
+[![Docs](https://img.shields.io/badge/docs-GitHub_Pages-blue)](https://simonplmak-cloud.github.io/intangible-valuation/)
+
+## Overview
+
+A production-grade Python library for intangible asset valuation, implementing every formula from the **[Intangible Asset Valuation](https://www.amazon.com/Intangible-Asset-Valuation-Comprehensive-Technology/dp/B0FZ8742R1)** 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:**
+1. **Python Library** — 22 modules, 124+ typed functions, all returning `ValuationResult` (value + assumptions + sensitivity)
+2. **MCP Server** — 54 tools for AI agents (Claude, OpenCode, etc.) via stdio/SSE
+3. **AI-Agent Skills** — 3 skill definitions with workflow guidance for valuation domains
+
+## Installation
+
+```bash
+pip install intangible-valuation          # library only
+pip install intangible-valuation[mcp]     # + MCP server
+pip install intangible-valuation[dev]     # + pytest, ruff, mypy
+```
+
+## Quick Start
+
+### Python Library
+
+```python
+from 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}")
+```
+
+### MCP Server (for AI Agents)
+
+```bash
+cd mcp_server && python server.py
+```
+
+Connect with any MCP-compatible AI agent. All 54 valuation tools available.
+
+### AI-Agent Skills
+
+Copy the `skills/` directory to your agent's skills folder:
+- **`asset-valuation`** — Patents, trademarks, technology, customer relationships, human capital
+- **`discount-rate-construction`** — Build-up, CAPM, WACC, risk premiums, adjustments
+- **`purchase-price-allocation`** — ASC 805 / IFRS 3 PPA workflow, goodwill calculation, impairment testing
+
+## Valuation Methods by Category
+
+| 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 |
+
+## Why This Library?
+
+- **Auditable** — Every function returns `ValuationResult` with value, method, inputs, assumptions, and step-by-step calculation breakdown
+- **Textbook-accurate** — All 124+ formulas verified against book example values with 698 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
+
+## Development
+
+```bash
+# 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/
+```
+
+## Documentation
+
+- **API Reference:** [GitHub Pages](https://simonplmak-cloud.github.io/intangible-valuation/)
+- **PyPI:** [pypi.org/project/intangible-valuation](https://pypi.org/project/intangible-valuation/)
+- **MCP Server Guide:** [docs/mcp.md](docs/mcp.md)
+- **AI Skills Guide:** [docs/skills.md](docs/skills.md)
+
+## Companion Textbook
+
+**[Intangible Asset Valuation: A Comprehensive Guide to Valuing Brands, IP, Technology, and Human Capital](https://www.amazon.com/Intangible-Asset-Valuation-Comprehensive-Technology/dp/B0FZ8742R1)**  
+*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
+
+## Citing This Project
+
+```bibtex
+@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.
+
+## License
+
+MIT — see [LICENSE](LICENSE) for details.

intangible_valuation-0.1.0/README.md

@@ -0,0 +1,149 @@
+# Intangible Asset Valuation Engine
+
+> Complete intangible asset valuation library implementing **124+ functions** from the Intangible Asset Valuation textbook. Python library + MCP server + AI-Agent Skills.
+
+[![PyPI](https://img.shields.io/pypi/v/intangible-valuation.svg)](https://pypi.org/project/intangible-valuation/)
+[![CI](https://github.com/simonplmak-cloud/intangible-valuation/actions/workflows/ci.yml/badge.svg)](https://github.com/simonplmak-cloud/intangible-valuation/actions/workflows/ci.yml)
+[![License: MIT](https://img.shields.io/badge/License-MIT-yellow.svg)](https://opensource.org/licenses/MIT)
+[![Python 3.11+](https://img.shields.io/badge/python-3.11+-blue.svg)](https://www.python.org/downloads/)
+[![Docs](https://img.shields.io/badge/docs-GitHub_Pages-blue)](https://simonplmak-cloud.github.io/intangible-valuation/)
+
+## Overview
+
+A production-grade Python library for intangible asset valuation, implementing every formula from the **[Intangible Asset Valuation](https://www.amazon.com/Intangible-Asset-Valuation-Comprehensive-Technology/dp/B0FZ8742R1)** 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:**
+1. **Python Library** — 22 modules, 124+ typed functions, all returning `ValuationResult` (value + assumptions + sensitivity)
+2. **MCP Server** — 54 tools for AI agents (Claude, OpenCode, etc.) via stdio/SSE
+3. **AI-Agent Skills** — 3 skill definitions with workflow guidance for valuation domains
+
+## Installation
+
+```bash
+pip install intangible-valuation          # library only
+pip install intangible-valuation[mcp]     # + MCP server
+pip install intangible-valuation[dev]     # + pytest, ruff, mypy
+```
+
+## Quick Start
+
+### Python Library
+
+```python
+from 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}")
+```
+
+### MCP Server (for AI Agents)
+
+```bash
+cd mcp_server && python server.py
+```
+
+Connect with any MCP-compatible AI agent. All 54 valuation tools available.
+
+### AI-Agent Skills
+
+Copy the `skills/` directory to your agent's skills folder:
+- **`asset-valuation`** — Patents, trademarks, technology, customer relationships, human capital
+- **`discount-rate-construction`** — Build-up, CAPM, WACC, risk premiums, adjustments
+- **`purchase-price-allocation`** — ASC 805 / IFRS 3 PPA workflow, goodwill calculation, impairment testing
+
+## Valuation Methods by Category
+
+| 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 |
+
+## Why This Library?
+
+- **Auditable** — Every function returns `ValuationResult` with value, method, inputs, assumptions, and step-by-step calculation breakdown
+- **Textbook-accurate** — All 124+ formulas verified against book example values with 698 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
+
+## Development
+
+```bash
+# 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/
+```
+
+## Documentation
+
+- **API Reference:** [GitHub Pages](https://simonplmak-cloud.github.io/intangible-valuation/)
+- **PyPI:** [pypi.org/project/intangible-valuation](https://pypi.org/project/intangible-valuation/)
+- **MCP Server Guide:** [docs/mcp.md](docs/mcp.md)
+- **AI Skills Guide:** [docs/skills.md](docs/skills.md)
+
+## Companion Textbook
+
+**[Intangible Asset Valuation: A Comprehensive Guide to Valuing Brands, IP, Technology, and Human Capital](https://www.amazon.com/Intangible-Asset-Valuation-Comprehensive-Technology/dp/B0FZ8742R1)**  
+*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
+
+## Citing This Project
+
+```bibtex
+@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.
+
+## License
+
+MIT — see [LICENSE](LICENSE) for details.

intangible_valuation-0.1.0/mcp_server/__init__.py

@@ -0,0 +1 @@
+"""MCP server for intangible asset valuation."""

intangible_valuation-0.1.0/mcp_server/server.py

@@ -0,0 +1,131 @@
+"""MCP server for intangible asset valuation.
+
+Exposes all valuation methods as MCP tools via fastmcp.
+Run with: python -m mcp_server.server
+"""
+
+from __future__ import annotations
+
+from fastmcp import FastMCP
+
+from mcp_server.tools import (
+    present_value,
+    future_value,
+    annuity_pv,
+    perpetuity_pv,
+    growing_annuity_pv,
+    terminal_value,
+    build_up_discount_rate,
+    capm_discount_rate,
+    wacc,
+    tax_amortization_benefit,
+    control_premium,
+    dlom_finnerty,
+    currency_adjusted_discount_rate,
+    reproduction_cost,
+    replacement_cost,
+    market_approach_comparables,
+    royalty_capitalization,
+    relief_from_royalty,
+    mpeem,
+    single_period_excess_earnings,
+    incremental_cashflow,
+    contributory_asset_charges,
+    patent_valuation,
+    trademark_valuation,
+    copyright_valuation,
+    trade_secret_valuation,
+    developed_technology_valuation,
+    software_valuation,
+    data_asset_valuation,
+    platform_valuation,
+    customer_relationship_valuation,
+    distribution_network_valuation,
+    non_compete_valuation,
+    assembled_workforce_valuation,
+    key_person_value,
+    goodwill,
+    purchase_price_allocation,
+    goodwill_impairment_test,
+    intangible_impairment_test,
+    royalty_rate_benchmark,
+    adjust_royalty_rate,
+    twenty_five_percent_rule,
+    cup_transfer_price,
+    patent_infringement_damages,
+    monte_carlo_valuation,
+    monte_carlo_sensitivity,
+    decision_tree_valuation,
+    sensitivity_analysis,
+    estimate_useful_life,
+)
+
+mcp = FastMCP("intangible-valuation")
+
+# Core Math
+mcp.tool()(present_value)
+mcp.tool()(future_value)
+mcp.tool()(annuity_pv)
+mcp.tool()(perpetuity_pv)
+mcp.tool()(growing_annuity_pv)
+mcp.tool()(terminal_value)
+mcp.tool()(build_up_discount_rate)
+mcp.tool()(capm_discount_rate)
+mcp.tool()(wacc)
+mcp.tool()(tax_amortization_benefit)
+mcp.tool()(control_premium)
+mcp.tool()(dlom_finnerty)
+mcp.tool()(currency_adjusted_discount_rate)
+
+# Approaches
+mcp.tool()(reproduction_cost)
+mcp.tool()(replacement_cost)
+mcp.tool()(market_approach_comparables)
+mcp.tool()(royalty_capitalization)
+
+# Income Methods
+mcp.tool()(relief_from_royalty)
+mcp.tool()(mpeem)
+mcp.tool()(single_period_excess_earnings)
+mcp.tool()(incremental_cashflow)
+mcp.tool()(contributory_asset_charges)
+
+# Asset Types
+mcp.tool()(patent_valuation)
+mcp.tool()(trademark_valuation)
+mcp.tool()(copyright_valuation)
+mcp.tool()(trade_secret_valuation)
+mcp.tool()(developed_technology_valuation)
+mcp.tool()(software_valuation)
+mcp.tool()(data_asset_valuation)
+mcp.tool()(platform_valuation)
+mcp.tool()(customer_relationship_valuation)
+mcp.tool()(distribution_network_valuation)
+mcp.tool()(non_compete_valuation)
+mcp.tool()(assembled_workforce_valuation)
+mcp.tool()(key_person_value)
+
+# Advanced
+mcp.tool()(goodwill)
+mcp.tool()(purchase_price_allocation)
+mcp.tool()(goodwill_impairment_test)
+mcp.tool()(intangible_impairment_test)
+mcp.tool()(royalty_rate_benchmark)
+mcp.tool()(adjust_royalty_rate)
+mcp.tool()(twenty_five_percent_rule)
+mcp.tool()(cup_transfer_price)
+mcp.tool()(patent_infringement_damages)
+mcp.tool()(monte_carlo_valuation)
+mcp.tool()(monte_carlo_sensitivity)
+mcp.tool()(decision_tree_valuation)
+mcp.tool()(sensitivity_analysis)
+mcp.tool()(estimate_useful_life)
+
+
+def main() -> None:
+    """Run the MCP server."""
+    mcp.run()
+
+
+if __name__ == "__main__":
+    main()