| 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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