intangible assets


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Market approach methods are generally implemented by relying on purchases or sales of similar health care intangible assets or licensing arrangements for similar health care intangibles.
Income tax effect of amortization of intangible assets, share-based compensation and related payroll tax expenses.
Evaluating intangible assets is not an easy exercise, compared to tangible assets (e.
Some intangible assets (traditional IP consisting of patents, trademarks, and copyrights) have been used in sale, leasing, equity, equity-debt, debt, and sale-leaseback transactions to finance the next round of innovation.
Intangible assets are those assets that are known to create value but have no form of recordation on company balance sheets.
A weakness of this approach is that any similar company will be making its return on both tangible and intangible assets, so in effect the CIV is a measure of the additional intangible assets the company has over those of a similar company
Capitalization of internally generated intangible assets can only occur after all of the following conditions have been met:
Although intangible asset valuation is still in its infancy in Asia, the potential to nurture this segment is immense.
Establishing specific guidance for the amortization of intangible assets.
Criteria for the identification of intangible assets include the following: legal existence and protection (that is, it may be identified apart from goodwill if it arises from contractual or other legal rights), private ownership, transferability, and evidence of its existence such as a contract, license, registration, listing or documentation.
The intangible assets acquired from Seller I were divided into four categories: (1) trademarks and trade names, (2) designs and drawings, (3) software and (4) trade secrets and know how.