A trademark is an intellectual property right consisting of distinguishable signs. The businesses can promote their products and services with the brand, gain distinctiveness and show the source of the product and service. The partners of the incorporation can also put the trademark in the company as capital. The trademark which put as capital is valued by various methods by the experts selected by the court. The value of the trademark resulting from the valuation will be included in the main contract as capital. Trademarks can be registered or unregistered. Both registered and unregistered trademarks could be put as capital. However, the value of brands is dynamic and volatile. In addition, trademarks can be void or cancelled. These points should be taken into consideration while making trademark valuation.