The intangible assets
can be classified in several ways, which are the base for analysis in disciplines like management, accounting or marketing.
The excess earnings method, a common application of the income approach, is most often used to evaluate the intangible asset
that represents the primary earnings driver of the business--for example, customer relationships or technology.
Even though intangible assets
are not widely accepted as collateral, there does remain a trend in the US market to lend against these types of assets.
If River sells all of its shares to Mighty for $200, then the $90 excess over the net assets would only constitute goodwill if there are no identifiable (and recognisable) intangible assets
Calculate the return on intangible assets
by dividing the net income (from the income statement) by the intangible asset
value found in Step 2.
economy, the country is still largely failing to acknowledge the real value of these intangible assets
and to provide innovative companies with the funding they need to capitalize on them.
The developed model represents the influence of fundamental value of both tangible and intangible assets
upon the market-value of assets of a company:
The more unique the intangible asset
, the greater its valuation is likely to be
Except as set forth in certain accounting regulations, goodwill is not specifically identified as intellectual property or a separate intangible asset
As an industry, the average intangible asset
(IA) index ranking in August 2007 placed the insurance sector in the 63rd percentile.
In particular, they often fail to make any attempt to value intangible assets
In the Patent Box, all profits allocable to self-developed intangible assets
that are patented or qualifying research & development activities are subject to a special tax regime at a rate of 10 per cent.