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→Valuation of Domain Names
== Valuation of Domain Names ==
== Valuation of Domain Names ==
Although domain names are considered intangible assets, Genty separates those that can be valued. Indeed, given the rules of creation, delegation and naming charters, many TLDs are not sustainable and therefore render their valuation obsolete.
Although domain names are considered intangible assets, Genty separates those that can be valued. Indeed, given the rules of creation, delegation and naming charters, many TLDs are not sustainable and therefore render their valuation obsolete. This situation is explained by the need to meet the three conditions resulting from French case law in order to be an intangible asset: a regular source of profits, sufficient sustainability, possible transferability.
If the question of a regular source of profit does not arise, the other two conditions are food for thought:
* Sufficient sustainability: The creation of permissive naming charters and [[ISO 3166]]-1 alpha 2 have created gccTLDs. It is important to remember that some physical territories are hidden behind these TLDs and that it is necessary to question their sustainability: global warming ([[.TV]], Tuvalu), geopolitical evolutions ([[.IO]], British Indian Ocean Territory) or name changes ([[.SZ]], Swaziland),...
* Transferability: Some naming charters have resulted in what Genty has called the right to a name. These domain names are not transferable, thus preventing any transfer. Domain names in [[.GOV]], [[.KP]] or [[.MIL]] are concerned.