The following are a few examples of intangible assets
that are considered as passive income generators - computer software, patents, copyrights, licenses, franchises, trade-marks and goodwill.
Kenan Patrick Jarboe and Roland Furrow, Intangible Asset
Monetization: The Promise and the Reality, Athena Alliance Working Paper 03 (Washington, DC: Athena Alliance, April 2008), http://www.
Data Steel City Re has collected since late 2005 affirms that superior intangible asset
stewards experience greater sales, net income, earnings multiples and stock price stability and reward shareholders with above average returns.
But, at its simplest, an intangible asset
value can be calculated by looking at the difference between a company's total equity value and the value of its net tangible assets.
34, Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments, included intangible assets
within the scope of the term capital assets as defined by that statement (paragraph 19).
The MTI team that was present at the signing ceremony was also part of a training programme on the valuation models and solutions thus gearing MTI for the effective roll-out of intangible asset
valuation across Asia and Middle East.
Statement 51 provides guidance that specifically addresses the unique nature of intangible assets
Regulatory and accounting literature in particular specifies that an intangible asset
possesses the following characteristics: legal existence and protection, private ownership, transferability, and evidence of its existence (such as a contract, license, registration, listing or other documentation).
These regulations, commonly called the "INDOPCO regulations," are effective for intangible asset
costs paid or incurred after 2003.
In the first transaction, on Date 1 the taxpayer transferred the tangible and intangible assets
pertaining to the business of Corporation 1 to Buyer 1.
In the family business arena, substantial "art" must be applied to valuing the intangible assets
and assessing their sustainability or vulnerability to loss.
But, a positive working environment is another example of an intangible asset