Intangible Assets: Valuation and Economic Benefit

摘要: Preface. Acknowledgments. CHAPTER 1: Introducing Intangibles. How This Book Is Organized. What Valuation Anyway? 2: History and Taxonomy. Types of Intangible Assets. Identifiable Unidentifiable Liabilities. Not an Asset. Summary. Additional Resources. 3: Theory Research on Some Economic Characteristics Growth in Researching the Value 4: Accounting for To Expense or Capitalize. Goodwill Paradox: Why Ever Pay More than Fair Value? 5: Portfolio Benefits (PIE--B). Proto--Assets. PIE--B. Perspectives 6: Income Approach Steps to Approach. Present Formula. Estimating Discounted Cash Flows. Soda Machine as Proto--Asset? Discussion. Options Model. Appendix Chapter 6. 7: Market Introduction Features Elasticity: A Useful Concept. Comparable Firms. Intangibles Comparables. Appendix: Sources 8: Cost Original Cost. Replacement 9: Assets Litigation. Panduit Test. Definition. Georgia Pacific Factors. Trade Secret Framework. Famous Dilution. 10: Assets: Strategy Securitization. Bowie Bonds. Identification. Dynamic Extension. Off--Balance Sheet Insecurity--The Case Recording Industry. 11: Conclusion. Toward a Ephemeral Notes. References. Index. About Author.