intellectual property rights object; brand name; trademark; goodwill; independent valuation/appraising; accounting; market value; intangible assets; sign-changed Depreciation/Obsolescence; estimation error; estimation accuracy; methodical approaches

Valuation/appraising of intellectual property rights objects, such as brands and goodwill, using the Costs Approach, is based on different economic indicators of enterprises business activity. These indicators are used as a primary data for market value determination. These indexes are differently related to the cost of brands, and statistical relationship between these parameters researches, indisputably, presents both theoretical and practical interest.