Not exact matches
Additionally, the amount
of an acquisition's purchase price allocated to
intangible assets and the
term of its related amortization can vary significantly and are unique to each acquisition.
Other long -
term liabilities includes $ 7,634 in estimated net deferred tax liabilities, resulting primarily from the non-deductibility
of intangible assets amortization expense.
Similarly an agreed purchase transfer fee
of say # 40m isn't a cost in accounting
terms it's an
intangible asset which is written down over the period
of the contract.
The intrinsic value is the actual value
of a company or an
asset based on an underlying perception
of its true value including all aspects
of the business, in
terms of both tangible and
intangible factors.
[Even if the company's
intangible assets were sold off piece - meal, and / or it was touted as a potential listed vehicle for a business wishing to IPO, I suspect significant value could still be realised in
terms of the current market cap].
After centuries
of accounting for purely tangible
assets & value creation, the accounting profession still refuses to properly appreciate the fact
intangible assets have been responsible over the last 50 - 100 years for an ever - expanding slice
of the pie, in
terms of economic & corporate value - creation.
For a business transfer there would need to be a transfer
of significant tangible or
intangible assets (if the function were
asset reliant) or failing that, a taking over
of a major part
of the workforce in
terms of numbers and skills (if it were labour intensive).