Blog: Artificial Intelligence as an Intangible Asset in M&A

Artificial intelligence can create value in ways that extend beyond improving operational efficiency.

As businesses increasingly develop proprietary AI applications and integrate them with their own data, these capabilities often become valuable intellectual property in their own right. Much like customer databases, proprietary software or patents, internally developed AI systems can represent assets that contribute to a company's overall value.

According to McKinsey's 2025 Global Survey on AI, 88% of organizations now regularly use AI in at least one business function, more than two-thirds of organizations now use AI in multiple business functions, and half use AI across three or more functions.

For buyers evaluating acquisition opportunities, the focus is often not simply whether a company uses AI, but whether its AI capabilities create measurable financial benefits and a competitive advantage that is difficult for others to replicate.

As AI adoption continues to accelerate, proprietary AI and data assets are likely to become an increasingly important consideration in merger and acquisition transactions.

Wikimedia Commons Photo Credit - Griffith Observatory, Los Angeles