Proprietary information or knowledge includes know-how (methods for accomplishing tasks) and trade (industrial) secrets and plays a crucial role in enhancing or supporting commercial ventures. Yet, unlike patents or trademarks, they do not receive protective registration. The economic evaluation of know-how hinges on its sharing and transferability. This evaluation relies on complementary approaches that forecast the future benefits of incurred costs, the savings from licensing royalties, or the additional revenue generated from in-house utilization. Unlike patents, know-how cannot be independently negotiated. It poses greater challenges in enforcement against outside parties, but it simultaneously preserves certain elements of confidentiality that, to some extent, must be revealed in the patenting process. Patents have the potential to generate scalable value, leverage debt, and be supported by intangible-driven incremental EBITDA and cash flows.