There is a great deal more data in the new, second edition of Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations. It has data extracted from over 6,000 purchase price allocations that are vetted and carefully analyzed, particularly focused on useful lives of intangible assets. It includes a review of intangible asset categories complete with detailed descriptions of valuation approaches and checklists of factors to consider. The statistics are presented by type of intangible and are also categorized by industry. Any expert who deals with the value of intangible assets at any level should check out this resource.
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