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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.
Program Agenda
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
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