Valuation · The method · Element
The inputs
The figures the valuation depends on.
The part
What it is
Forecast revenue, brand contribution rate, discount rate, royalty rate, useful life. Each is a judgement and each moves the answer.
Their sources matter: an input taken from a comparable transaction is stronger than one taken from an internal forecast.
The smallest level
The attributes it carries
Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.