INTANGIBLE ASSETS

BVRI values identifiable intangible assets, such as patents, trademarks, copyrights and noncompete covenants, and nonidentifiable intangibles, including goodwill. Intangible assets are generally valued for the purpose of sale, abandonment, allocation of purchase price (tax and FASB nos. 141 and 142) or litigation.

Intangible assets valued by BVRI include:

Assembled work force
Contingency fees
Copyrights
Customer lists
Databases
Dealer agreements
Dental patient files
Distributor agreements
Expiration files
FCC licenses
Film libraries
Franchise agreements
Goodwill
Insurance book of business
Leasehold interests
Licensing agreements
Map libraries
Mineral reserves
Mortgage servicing rights
Noncompete covenants
Oil & gas working interests
Patent applications
Patents
Pest control book of accounts
Professional goodwill
Professional licenses
Real estate book of listings
Royalty agreements
Secret formulas & recipes
Software
Subscription lists
Technical libraries
Technology
Timber cutting contracts
Trade agreements
Trademarks
Trade names
Trust accounts

Project Management for Allocation of Purchase Price

In addition to valuing intangible assets, BVRI provides project management services for allocation of purchase price engagements. We direct and coordinate the work of independent appraisers of real property, equipment and other tangible assets, determine economic depreciation of such assets (if appropriate), and consolidate the results of their appraisals into an integrated enterprise valuation report, allocating values to each major class of assets.


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