1.More specifically, the method first calculates the 
business value based on the cash flows from various assets used for the business, then deducts from the 
business value the value of the financial assets (i.e. monetary assets) and tangible assets (e.g. land, 
buildings, equipment) that are irrelevant to the technology, and finally calculates the value of the 
intangible assets.The value of the technology asset is included in the value of the intangible assets.This 
is the procedure of the Asset Deduction Method.