Valuing Intangible Assets

by Robert F. Reilly and Robert P. Schweihs

Published by McGraw-Hill in 1999

Never before has the topic of valuing intangible assets been covered so thoroughly. This book begins with a discussion of the basic theory of valuation, including the three approaches to value, and the process of identifying and classifying intangible assets. The important procedure of estimating the remaining useful life of intangible assets and intellectual properties is then clearly explained. The professional standards for reporting of intangible asset appraisals are discussed in detail and a comprehensive sample report is provided. Next, a nine-chapter section discusses the various issues related to the valuation of specific types of intangible assets. Finally, a chapter on intercompany transfer pricing and a chapter on case studies are included. Valuing Intangible Assets will assist both valuation practitioners and others involved in this important area to better understand the complex issues surrounding the valuation of intangible assets and intellectual properties. Published by McGraw-Hill.

Table of Contents

Part I               Introduction to Intangible Asset Valuation

1.     Identification of Intangible Assets

2.     Reasons to Conduct an Appraisal of Intangible Assets

3.     Professional Standards Related to Intangible Asset Appraisals

4.     Basic Valuation Concepts

5.       Data Collection and Analysis

Part II              Intangible Asset Valuation Approaches, Methods, and Procedures

6.     The Appraisal Process

7.     Basic Valuation Approaches

8.     Cost Approach Methods

9.     Market Approach Methods

10.  Income Approach Methods

Part III             Intangible Asset Remaining Useful Life Analysis

11.  Life Analysis and Remaining Useful Life Estimation

12.  Remaining Useful Life Conclusion

Part IV            Intangible Asset Valuation Conclusion

13.  Valuation Synthesis and Conclusion

14.  Reporting of Intangible Asset Appraisals

15.  Sample Intangible Asset Valuation Opinion Report

Part V             Analysis of Specific Types of Intangibles

16.  Contract Intangibles

17.  Copyright Intangibles

18.  Customer Intangibles

19.  Data Processing Intangibles

20.  Goodwill Intangibles

21.  Human Capital Intangible Assets

22.  Location Intangibles

23.  Marketing Intangible Assets

24.  Technology Intangibles

Part VI            Special Topics

25.  Intercompany Transfer Pricing and Royalty Rate Analysis

26.  Case Studies

This book is available for $95.00 plus $6.95 shipping and handling (in the U.S.). Please fill out the order form and mail or fax to: Willamette Management Associates, 111 SW Fifth Avenue, Suite 2150, Portland, OR 97204, fax (503) 222-7392. Checks must be made out to Bizbooks.