intangible assets

(redirected from intangible asset)
Also found in: Dictionary, Thesaurus, Financial, Encyclopedia, Wikipedia.
References in periodicals archive ?
The evaluation of intangible assets helps us to form a coherent opinion about the value of the company and his practical methods.
In other words, fair value is the exit price that a market participant would be willing to accept upon sale of the intangible asset.
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.
Sometimes the intangible asset value is explicitly stated.
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.
The intangible assets evaluation problem is immensely complicated and disputable.
This approach assumes that no buyer would pay more than the cost to create a similar intangible asset.
For example, each of the following is undoubtedly an intangible asset to the company or situation:
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.
The patent or research & development project contributes to at least 30 per cent of the total profits realised from the intangible asset.