The Appraisal Foundation's continued guidance on intangible asset valuation has put the spotlight squarely on contributory assets. In Part 8 of BVR's Online Symposium on Fair Value Measurement, expert Nathan DiNatale shows how to put this guidance to use when using the cost approach in valuing contributory assets. From identifying and separating the asset to determining its value with the cost approach, DiNatale will discuss how to properly arrive at a sound and defensible conclusion of value.