Updated Data Help Appraisers With RULs of Intangible Assets

Business Valuation UpdateVol. 27 No. 10
October 2021
goodwill, purchase price allocation, fair value measurements, intangible, identifiable intangibles


To estimate the expected remaining useful life (RUL) of an intangible asset, it can be helpful to see how other appraisers have assigned RULs to similar assets in the subject industry. Data on 18 identifiable intangible types (also broken down by industry) culled from almost 16,000 purchase price allocations (PPAs) have been assembled into the third edition of Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations.