Identify and Valuate Intangible Assets and Intellectual Property

, New York Law Journal

   |1 Comments

Craig Jacobson, director of valuation and forensic services at Citrin Cooperman & Company, reviews some of the reasons to separately value intangible assets (which are already baked into the conclusion of enterprise value), two common standards of value, and the cost, income, and market approaches which are commonly used to value intangible assets, and provides examples of valuations that arise frequently, such as customer lists and patents.

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What's being said

  • Paul Robinson

    I recognized this several years ago. I posted an item on my own blog when I stated that, once Disney got its pet congresscritter (you can guess who) to enact the "Sonny Bono Copyright Term Extension Act" to increase copyright protection from 75 to 95 years for works for hire, counties and states should have started imposing property taxes on those now increased value copyrights since they have 20 years of extra protection, the value of them increased and higher property taxes should be collected for all owners of copyright who either sell the works or withhold them from sale. (If you do something like open source a copyrighted computer program, you're giving it away, thus it essentially would have a zero value for property tax purposes.)

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