Intangible Asset Valuation

Robert F. Reilly and Robert P. Schweihs

Intangible Asset Valuation
Guide to Intangible Asset Valuation

The revised hardcover edition of this 745-page book, published in 2014 by the American Institute of Certified Public Accountants, explores the disciplines of intangible asset valuation, economic damages, and transfer price analysis. Guide to Intangible Asset Valuation examines the economic attributes and the economic influences that create, monetize, and transfer the value of intangible assets. The revised edition includes an extensive index.

Robert Reilly and Bob Schweihs, Willamette Management Associates managing directors, discuss such topics as:

  • Identifying intangible assets and intellectual property
  • Structuring the intangible asset valuation, damages, or transfer price assignment
  • Generally accepted valuation approaches, methods, and procedures
  • Economic damages due diligence procedures and measurement methods
  • Allowable intercompany transfer price analysis methods
  • Intangible asset fair value accounting valuation issues
  • Valuation of specific types of intangible assets (e.g., intellectual property, contract-related intangible assets, and goodwill)

Illustrative examples are provided throughout the book, and detailed examples are presented for each generally accepted (cost, market, and income) valuation approach.

Who Would Benefit from This Book

  • Litigation counsel involved in tort or breach of contract matters
  • Intellectual property counsel
  • International tax practitioners
  • Property tax practitioners
  • Auditors and accountants
  • Valuation analysts
  • Licensing executives
  • Multinational corporation executives
  • Commercial bankers and investment bankers
  • Merger & acquisition profes¬≠sionals
  • Bankruptcy professionals
  • Judges and arbitrators

Guide to Intangible Asset Valuation

Table of Contents

Section I Introduction to Intangible Asset Valuation
1 Identification of Intangible Assets
2 Identification of Intellectual Property Assets
3 Reasons to Conduct an Intangible Asset Valuation
4 Reasons to Conduct an Intangible Asset Damages Analysis
Section II Intangible Asset Valuation Analysis Principles
5 Intangible Asset Valuation Principles
6 Intellectual Property Valuation Principles
7 Intangible Asset Damages Principles
8 Valuation Data Gathering and Due Diligence Procedures
9 Damages Due Diligence Procedures
Section III Intangible Asset Valuation Analysis Process
10 Structuring the Intangible Asset Analysis Assignment
11 Intangible Asset Valuation Process
12 Intangible Asset Economic Damages Process
13 Highest and Best Use Analysis
Section IV Intangible Asset Valuation Approaches and Methods
14 Cost Approach Methods and Procedures
15 Cost Approach Valuation Illustrative Example
16 Market Approach Methods and Procedures
17 Market Approach Valuation Illustrative Example
18 Income Approach Methods and Procedures
19 Income Approach Valuation Illustrative Example
20 Valuation Synthesis and Conclusion
Section V Fair Value Accounting Intangible Asset Valuation Issues
21 ASC 820 and Fair Value Accounting
22 ASC 805 Acquisition Accounting
23 Fair Value of Intangible Assets Not Acquired in a Business Combination
24 Fair Value Accounting Goodwill
Section VI Specific Intangible Asset Types
25 Intellectual Property
26 Contract Intangible Assets
27 Customer Intangible Assets
28 Data Processing Intangible Assets
29 Human Capital Intangible Assets
30 Licenses and Permits
31 Technology
32 Engineering
33 Goodwill
Section VII Reporting the Results of the Intangible Asset Analysis
34 Reporting the Results of the Intangible Asset Analysis