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ARTICLE · 10 AUGUST 2026

AI Maturity As Intangible Capital

The use of Artificial Intelligence (AI) in the corporate world has evolved from a trend into a core strategy. Businesses are no longer just experimenting with chatbots, they are integrating both proprietary and consumer AI as strategic assets to drive bottom-line results.

United StatesCorporate/Commercial Law

How Attorneys Shape Corporate Value, Risk, and M&A Readiness 

The use of Artificial Intelligence (AI) in the corporate world has evolved from a trend into a core strategy. Businesses are no longer just experimenting with chatbots, they are integrating both proprietary and consumer AI as strategic assets to drive bottom-line results. AI tools are being adopted to improve productivity, increase efficiency, create autonomous workflows, improve forecasting, provide for faster customer support and target new customers.1 As AI becomes more entrenched in business, it also becomes a more prevalent topic in M&A valuation and litigation, and attorneys must be able to spot risky AI contract terms. 

A company’s “AI maturity” is now a metric used in mergers and acquisitions. Companies with higher AI maturity are more attractive to certain investors who are looking at documented AI governance procedures, permissioned data sets, and clear AI contract language as indicators of a healthy,

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