Analytics Surrounding Newspaper Masthead Royalty Rates
American Society of Appraisers
Business Valuation Review™
Volume 26, Issue 2
Richard K. Ellsworth, PE, ASA
Newspaper mastheads assist in creating a readily identifiable product image in the marketplace for consumers and represent a recognizable balance sheet intangible asset. The relief from royalty method is a widely recognized analytic technique for the valuation of trade names such as newspaper mastheads. The development of an appropriate royalty rate is one of the foundations of the relief from royalty method. This article discusses an analytical method to develop newspaper masthead royalty rates.
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