Date: Tuesday, November 26, 2019
10:00am-11:40am PT / 1:00pm-2:40pm ET
Format: A BVR Webinar

Earn 2 CPE credits
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Featuring  (click image for bio)

Robert Reilly
Willamette Management Associates
Nate Novak
Willamette Associates

About This Program

Join Robert Reilly and Nathan Novak for this engaging webinar on the common types of intangible assets, the most common reasons to value intangible assets, and the generally accepted intangible asset valuation approaches.With a focus on the cost approach methods to value intangible assets, particularly contributory intangible assets, this program will describe the specific procedures for quantifying each of the intangible asset cost component and for identifying and measuring each of the intangible asset obsolescence components. With several illustrative examples of intangible asset valuation this program will help analysts (1) decide when to apply the cost approach, (2) perform intangible asset cost approach valuations, and (3) review cost approach valuation analyses.


  • Listing of the common types of identifiable intangible assets
  • Summary of the various types of intangible asset analyses, including valuation, damages, transfer
    price, and others
  • Review of the generally accepted intangible asset valuation approaches
  • Consideration of current best practices for concluding when the cost approach is appropriate
  • Explanation of the generally accepted cost approach methods, including
    • Reproduction cost new less depreciation method
    • Trended original cost less depreciation method
    • Original cost less depreciation method
    • Replacement cost new less depreciation method
  • Application of current best practices in measuring all intangible asset cost components, including opportunity cost considerations
  • Application of current best practices in measuring all intangible asset depreciation and obsolescence components, especially economic obsolescence
  • “Not necessarily” current best practices related to the cost approach, including
    • Consideration of the cost savings method
    • Differences between the cost approach and the asset-based approach
    • The so-called net book value method
    • Income tax considerations
    • TAB considerations
  • Development of several illustrative cost approach valuations, including valuations of an assembled workforce, internally developed computer software, and engineering drawings and technical documentation
  • Consideration of current best practices related to fair value measurements, including compliance with the Mandatory Performance Framework

Learning Objectives

  • Decide when to apply the cost approach to a particular intangible asset
  • Explain and distinguish the various cost approach valuation methods
  • Describe and measure all of the intangible asset cost measurement components
  • Describe and measure all of the intangible asset obsolescence measurement components
  • Document and report a cost approach fair value measurement in compliance with the Mandatory

Single Connection Policy

Admission to this event authorizes one computer and phone connection for one location. These connections may be transferred users and/or locations. Multiple concurrent connections for a single admission registration are not allowed.

Multi-User CPE Policy

Admission to this program includes one CPE certificate for one individual. Any additional listeners requesting CPE must pay a processing fee assessed at the completion of the online CE survey for this course.

CPE Processing Fees may be bypassed by entering a valid, unused CPE Authorization Code (for single event purchasers) or by logging into BVR's website (for subscribers to BVR's Training Series).

CPE Information

Prerequisites: Knowledge of Business Valuation
Program Level: Advanced
Preparation Required: None
Delivery Method: Group Internet-Based
Recommended CPE: 2 Credit Hours (Accounting Technical)

Closed Captioning:

BVR now has closed captioning on all 2019 past programs. To try out this enhancement, subscribers can login to the Desktop Learning Center, select a program, and click play video. The captions will start to play automatically, and can be disabled from the player per your preference.

Business Valuation Resources is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
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