Common Categories and Purpose Valuation of Intangible Assets

Below are the common categorize that appraisers and economists generally do. The categorization used to classify and to identify the intangible assets. The common categorization of intangible assets are as follows: marketing-related intangible assets (e.g., trademarks, trade names, brand names, logos); technology-related intangible assets (e.g., process patents, patent applications, technical documentation, such as laboratory notebooks, […]

Intangible Asset

The need of intangible valuation has become more important nowadays. The appraisal and analysis of intangible assets has evolved from the academic discipline of economics. Practitioners involved in the valuation address complicated questions about the intangible assets. What is intangible assets? And what is the requirement for an asset to be qualified as intangible assets? […]

DuPont Ratio

DuPont Ratio popularized by DuPont Corporation. The DuPont ratio tells us that ROE is affected by three things: Operating efficiency (measured by profit margin ratio); Asset use efficiency (measure by total asset turnover); Financial leverage (measured by equity multiplier). To understand more about the DuPont ratio, we recall the definition of ROE: ROE = Net […]