Category Archives: Valuing Intangible Assets

Should We Value Intangibles? How?

Compare the balance sheets of three companies: Pacific Gas & Electric, Wal-Mart and Google.  You’ll find that the assets listed by PG&E and Wal-Mart provide a fairly accurate indicator of what these companies do.  Power plants account for more than … Continue reading

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Best Practices for Contributory Asset Charges

The Appraisal Foundation has released the first of its “best practices” guides for valuations in financial reporting.  This one addresses the issue of contributory asset charges and is available on The Appraisal Foundation’s website: https://appraisalfoundation.sharefile.com/d/s80f9c7da9e744de9 This monograph, named “The Identification … Continue reading

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