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
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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
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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
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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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