AI & Intangible Assets
Research-backed, commercially grounded guides on AI productivity, AI ROI measurement, valuation methods, and the intangible assets that AI creates. Written for boards, investors, and leadership teams who need substance, not speculation.
AI Productivity Paradox
Why trillions in AI spending have not yet moved productivity numbers — and what the measurement gap means for your business.
Read the explainer →AI ROI Framework
A step-by-step framework for measuring what AI investments actually create — with worked examples and board-ready metrics.
Read the framework →AI Valuation Methods
Four proven approaches for valuing AI assets in M&A transactions: Relief from Royalty, MPEEM, Cost, and Market. With worked examples.
Compare methods →AI Capitalisation Guide
Should you capitalise AI development costs? A practical decision guide covering IAS 38, ASU 2025-06, and the accounting gap.
Read the guide →AI-Washing
SEC enforcement timeline, detection red flags, and a structured checklist for investors and boards to verify AI claims.
Read the assessment →Intangible Asset Categories
The definitive taxonomy: seven categories of intangible assets with definitions, examples, measurement approaches, and AI-era extensions.
Explore the taxonomy →Interactive Assessment Tools
Free diagnostic tools to evaluate your AI investments. Each takes 3–5 minutes and delivers an instant score with actionable recommendations.
AI Value Assessment
Score your AI maturity across 4 dimensions — technology capital, data assets, organizational capital, and human capital. 8 questions, instant result.
Take the Assessment →AI-Washing Risk Check
7-point risk assessment based on SEC enforcement criteria. Evaluate whether AI claims are substantiated with a traffic-light risk score.
Check AI Claims →AI Due Diligence Framework
Structured 5-step assessment for AI assets in M&A: technical audit, data evaluation, intangible mapping, risk quantification, and valuation adjustment.
Download Framework →AI Capitalisation Decision Tree
Step through IAS 38 and ASU 2025-06 recognition criteria to determine whether your AI costs should be capitalised or expensed.
Start Decision Tree →Measure the intangible assets AI is creating in your business
Opagio Intangibles quantifies AI-driven intangible value across technology capital, data assets, organisational capital, and more.