Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations, Second Edition

September 2015 978-1-62150-056-8 PDF

BVR (editor)

Business Valuation Resources, LLC

Until now, analysts, auditors and CFOs have been on their own in estimating remaining useful lives of intangible assets without significant benchmarks ever since the Financial Accounting Standards Board (FASB) created the uniform procedure whereby the acquiring entity in a business combination must perform a purchase price allocation (PPA) that matches the purchase price to asset values of the acquired company, including, importantly intangible assets. BVR now has a resource to fill that gap.

Now in its second edition, Benchmarking Identifiable Intangibles and Their Useful Lives in Business Combinations delivers a compilation of reported, vetted and carefully analyzed data, particularly focused on useful lives of intangible assets as reflected in over 6,000 purchase price allocations. Analysts can use the data in this study to benchmark what intangibles are being discovered, categorized and valued in specific industries, as well as to provide remaining useful life guidance, noncompete agreement benchmarks, and industry benchmarks. Further, investors will see benchmark data they have never before seen to target companies’ intangible property strength, amortization strategies, and composition of goodwill.
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TABLE OF CONTENTS

 

  • Introduction
  • Purchase Price Allocations:  Definitions and Authority
  • Technology
    1. Patented Technology
    2. Computer Software
    3. Unpatented Technology
    4. Databases
  • Trade Secrets
  • Marketing Intangibles
  • Customer-Related Intangibles
  • Favorable Contracts (Not Sales)
  • Noncompetes
  • Indefinite-Lived Intangibles
    • Goodwill
    • Assembled Workforce
    • IPR&D (In Process Research & Development)
  • Data Slices:  By Identifiable Intangible Asset Category
    • Useful Lives (Years)
    • Value as a Percentage of Identifiable Intangible Assets
    • Value as a Percentage of Total Intangible Assets
    • Median Intangible Value as a Percentage of Sold Business Value