The Valuation of Mobile Apps

M(obile)-Apps are programs used by mobile devices (smartphones, tablets, smartwatch, …), now widespread, for various uses (system operation, chat, games, social networks, geolocation, e-commerce ...), available for download on unique digital platforms (store). Their legal and fiscal framework is still under discussion, also based on the distinction between developer and distributor. The economic evaluation of apps is based on software estimation methodologies appropriately adapted to the specific case (incremental economic or financial flows; expected royalties ...), considering the potential applicability on a large scale, with potentially exponential revenues and reduced additional costs.