Tech100 2016 is an annual report on the world's most valuable Technology & IT brands. The report highlights the significant variation in published brand values by major agencies, which is viewed as a sign of healthy debate rather than weakness. The main reasons for differences of opinion are brand asset definition, date of valuation, approach adopted, financial forecasts, income attributed to the brand, weighted average cost of capital applied, growth, tax and inflation rates, and the expected useful life of the brand. The report takes Apple as an example, where one valuer may see a decline in smart phone dominance and lower expected income, while another valuer may see Apple expanding into other industries and shaping our lives for generations.
