Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations - Just Published!

Analysts, auditors and CFOs have been on their own in estimating remaining useful lives of intangible assets without significant benchmarks since the Financial Accounting Standards Board (FASB) created the uniform procedure. Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations is an easy-to-navigate Study that delivers a compilation of reported data, particularly on useful lives of intangible assets, reflected in 360+ purchase price allocations (PPAs).

Analysts can utilize this data to benchmark what intangibles are being discovered, categorized, and valued in industries and  the ratios of individual intangible asset categories to total assets. Plus, with the inclusion of key statistical data, this Study can be used to benchmark noncompete agreements, support statistical claims of dominance of intangible assets, and assist in identifying amortization tendencies.

Identifiable Intangible Asset Categories Covered in this Study Include:

  • Technology (Patented)
  • Computer Software
  • Technology (Unpatented)
  • Databases
  • Trade Secrets
  • Trademarks and Trade Names
  • Customer Lists
  • Customer Contracts
  • Customer Relationships
  • Noncompetes
  • Favorable Contracts
  • Goodwill

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