The intangible assets handbook : maximizing value from intangible assets /
Intangible assets handbook : Maximising value from intangible assets
Weston Anson, author and editor ; David C. Drews, co-editor.
- xv, 216 pages ; 23 cm
Includes bibliographical references and index.
Introduction: The Intangible Asset Economy -- Goodwill and Intangible Assets -- Defining Intangible Assets and Intellectual Property -- Intangible Assets -- Intellectual Property -- Goodwill -- Other Intangible Asset Definitions -- Intangible Asset Regulations and Organizations -- Intangible Asset Value and Value Identification -- Conclusion -- Identification and Categorization of Intangible Assets -- Due Diligence-The Process -- The Internal Audit and Search for Intangibles -- The Identification Process: Where to Look -- Third Party Organizations -- New and Changing Intangible Assets and Intellectual Property -- Assembling Intangible Assets into Groups or Bundles -- Marketing Bundle -- IT Bundle of Assets -- Technical Bundle -- Other Important and Diverse Bundles of Intangible Assets -- Bundling Intangible Assets in a Bankruptcy or Reorganization -- Inventory, Codification, and Control of the Assets -- Intangible Assets and Corporate Reorganization -- Common Questions about Intangible Assets in Bankruptcy -- How the Bankruptcy Code Affects Intangible Assets -- Section 365 and Intangible Assets -- Intangible Asset Values in Bankruptcy -- Examples and Conclusions -- Valuation of Intangible Assets -- Traditional Intangible Asset Valuation Techniques -- The Cost Approach -- The Market Approach -- The Income Approach -- The Relief from Royalty Approach -- The Technology Factor Approach -- Alternative Valuation Methodologies -- Valuation Considerations and Environmental Aspects -- Research and Financial Considerations in Litigation and Bankruptcy -- Remaining Useful Life Considerations -- The Discount Rate -- Summarizing the Valuation Process -- Basic Tests to Confirm Intangible Assets with Values -- The Triage Process: Prioritization of Assets to Be Valued -- Valuing Intangible Asset Groups or Bundles -- Licenses and Licensing -- Licensing Royalty Rates -- Internet Assets -- Technology Valuation -- Recognition of All Types of Value -- Intellectual Property Holding Company -- Tax Credits -- Summary -- Value Extraction and Maximization -- Alternative Value Extraction Strategies -- Implementing the Alternatives -- Value Maximization Issues and Constraints -- Legal Issues -- The Five Critical Elements of Value Maximization -- Value Maximization Constraints -- Polaroid: A Case Study in Value Maximization -- Situation Summary -- The Process of Value Identification and Valuation -- Technology Asset Bundles -- Brand Asset Bundles -- Disposition Plan Summary -- Summary -- Case Studies in Value Extraction -- Astro Turf: How Not to Maximize Value -- Jenny Craig: Leveraging Intangible Assets to Build Value -- Montgomery Ward: Hidden Jewels -- Alamo National Corporation: When Solvency Matters -- Service Merchandise: A Broad Range of Asset Classes -- Collins & Aikman: A Tale of Two Venues -- Morgan Confections: How Mismanagement Destroys Value -- The Marlon Brando Estate: Publicity Rights as Intangible Assets -- Egg.com: Pricing a Bank's Intangible Assets -- Final Thoughts and Conclusions -- Review of the Handbook -- Final Thoughts -- The Five Critical Elements of a Successful Intangible Asset Study -- Common Terms and Usages.
1590317432 9781590317433
2007001189
Intellectual property--Valuation--United States Intangible property--Valuation--United States