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