[JacquiPryor]

Originally Posted by King

Talking to your accountant would be the first step however you want to sell. They have a range of factors they look at to help you arrive at a business valuation price, as they do when helping the buyer assess if the asking price is fair.

Just to echo King here, accountant would be the first step, absolutely. I have visited DIY Due Dilligence website, and can see that allowance is made for "goodwill" - inclusive of copyrights/patents etc - but there are various methods and approaches to determine an appropriate value of intangible assets, ensure your accountant is familiar and knowledgeable in valuing these adequately and appropriately.