Again, that's an accountancy question. Generally speaking, it is often for the purpose of the sale, or it's the transaction value, which will in some cases be a more realistic assessment of fair market value than, perhaps, a low book value. In many cases, companies have to prepare reports or do a detailed accounting prior to engaging in a sale, or the purchaser may do a fair market value assessment of the intangible assets.
On May 15th, 2023. See this statement in context.