Capital or Contributory Asset Charge refers to the charge imposed on the fair return on an entity’s contributory assets, which are tangible and intangible assets used to generate income or cash flow associated with an intangible asset being valued. In this context, income or cash flow refers to an applicable measure of income or cash flow, such as net income, or operating cash flow before taxes and capital expenditures. A capital charge may be expressed as a percentage return on an economic rent associated with, or a profit split related to the contributory assets.