TY - BOOK AU - Anson,Weston AU - Drews,David C. ED - American Bar Association. TI - The intangible assets handbook: maximizing value from intangible assets SN - 1590317432 AV - KF2979 .A845 2007 U1 - 346.73048 22 PY - 2007///] CY - Chicago, Ill. PB - American Bar Association KW - Intellectual property KW - Valuation KW - United States KW - Intangible property N1 - 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 ER -