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" Income (income-based) approach A general way of determining a value indication of a business, business ownership interest, security, or intangible asset using one or more methods that convert anticipated economic benefits into a present single amount.... "
The Market Approach to Valuing Businesses - 334. lappuse
autors: Shannon P. Pratt - 2006 - 400 lapas
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The Lawyer's Business Valuation Handbook: Understanding Financial Statements ...

Shannon P. Pratt - 2000 - 472 lapas
...Valuation Terms Intangible Property (Intangible Assets) Nonphysical assets, including but not limited to franchises, trademarks, patents, copyrights, goodwill,...and contracts, as distinguished from physical assets such as facilities and equipment. Source: Uniform Standards of Professional Appraisal Practice References:...
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The Portable MBA in Finance and Accounting

John Leslie Livingstone, Theodore Grossman - 2001 - 672 lapas
...the computation of income from continuing operations. Intangible assets: Nonphysical assets (such as franchises, trademarks, patents, copyrights, goodwill,...privileges, and have economic benefits for the owner. International Accounting Standards Committee (IASC): An organization representing accounting bodies...
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J.K. Lasser Pro Guide to Tax and Financial Issues in Divorce

Bruce L. Richman - 2002 - 276 lapas
...converting anticipated benefits. Intangible Properly/Assets Nonphysical assets, including but not limited to franchises, trademarks, patents, copyrights, goodwill,...and contracts, as distinguished from physical assets such as property and equipment. Invested Capital The sum of the debt and equity in an enterprise on...
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Uniform Standards of Professional Appraisal Practice: Applying the Standards

Dennis S. Tosh, William B. Rayburn - 2002 - 194 lapas
...analysis). INTANGIBLE PROPERTY (INTANGIBLE ASSETS): non-physical assets, including but not limited to franchises, trademarks, patents, copyrights, goodwill,...and contracts, as distinguished from physical assets such as facilities and equipment. INTENDED USE: the use or uses of an appraiser's reported appraisal,...
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Financial Valuation: Applications and Models

James R. Hitchner - 2003 - 1056 lapas
...anticipated economic benefits into a present single amount. Intangible Assets — non-physical assets such as franchises, trademarks, patents, copyrights, goodwill,...distinguished from physical assets) that grant rights and privileges, and have value for the owner. Internal Rate of Return — a discount rate at which...
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Cost of Capital: Estimation and Applications

Shannon P. Pratt - 2003 - 352 lapas
...anticipated economic benefits into a present single amount. Intangible Assets Nonphysical assets such as franchises, trademarks, patents, copyrights, goodwill,...distinguished from physical assets) that grant rights and privileges, and have value for the owner. * Internal Rate of Return A discount rate at which the...
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Business Valuation Body of Knowledge: Exam Review and Professional Reference

Shannon P. Pratt - 2004 - 384 lapas
...anticipated economic benefits into a present single amount. Intangible Assets — Nonphysical assets such as franchises, trademarks, patents, copyrights, goodwill,...distinguished from physical assets) that grant rights and privileges, and have value for the owner. *Internal Rate of Return — A discount rate at which...
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Litigation Services Handbook: The Role of the Financial Expert

Roman L. Weil, Peter B. Frank, Christian W. Hughes, Michael J. Wagner - 2007 - 1200 lapas
...anticipated economic benefits into a present single amount. Intangible Assets — non-physical assets such as franchises, trademarks, patents, copyrights, goodwill,...distinguished from physical assets) that grant rights and privileges, and have value for the owner. Internal Rate of Return — a discount rate at which...
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