Valuing Intangible Assets

Preface. Acknowledgements. Introduction. Identification of Intangible Assets. Reasons to Conduct an Appraisal of Intangible Assets. Professional Standards Related to Intangible Asset Appraisals. Basic Valuation Concepts. Data Collection and Analysis. The Appraisal Process. Basic Valuation Approaches. Cost Approach Methods. Market Approach Methods. Income Approach Methods. Remaining Useful Life Analysis. Remaining Useful Life Conclusions. Valuation Synthesis and Conclusion. Reporting of Intangible Appraisals. Intangible Asset Appraisal Sample Report. Contract Intangible. Customer Intangibles. Copyright-Related Intangibles. Goodwill Intangible. Human Capital Intangible. Location Intangibles. Marketing Intangibles. Technology Intangible. Transfer Pricing and Royalty Rate Analysis. Litigation Support and Damages Analysis. Ad Valorem Property Tax Analyses. Bankruptcy and Reorganization. Summary and Conclusions.