Indefinite Is Not Infinite —Solving a Dichotomy in Trademark Valuation

Business Valuation UpdateVol. 21 No. 5
May 2015
Robert B. Morrison, ASA BV/IA
Christof U. Binder, MBA, PhD

Summary

The valuation of an intangible asset is based on its useful life. For trademarks, appraisers regularly opt for an indefinite life, when no obvious factors exist that would limit the future economic life of the trademark. However, almost all brands are fin ...