Benchmark Data on Contract-Based Intangible Assets and Remaining Useful Lives

Business Valuation UpdateVol. 27 No. 11
November 2021
goodwill, purchase price allocation, fair value measurements, intangible, identifiable intangibles


Many contract-based relationships represent identifiable intangible assets that require valuation apart from goodwill. The data here are from the third edition of Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations, which includes data from almost 16,000 purchase price allocations.