Valuation of a photographic library

Valuation of a photographic library

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My client is a photographer and has built up a library of 25000 pictures for sale to publishing and publicity companies etc. How should the photographs be valued for the balance sheet, insurance, cost of sales etc?

He currently just uses cost of film divided by number of frames shot. This does not take into account his time, travel, discarded photos, administration, etc. There are also the questions of whether artistic merit and expected future sales should be taken into account.
Ruth Julian

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By gbms
18th Mar 2003 20:44

Valuer
One solution would be to use the Valuer software available on this site: Business Valuations

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