Amortization of certain intangible assets

Interpreting FASB Statement No. 142 may be difficult for intangibles with contractual or legal lives. This article describes situations in which it is approapriate to avoid amortization on these intangible assets and offers an approach based on Statement No. 142 and related interpretations CPAs can use to answer the amortization question much more efficiently. Learn More>>

20 Steps for pricing a patent

Patents are intellectual property (IP) that may need to be appraised for accounting, tax, litigation and transactional purposes. This article provides valuators with a set of basic procedures for valuing U.S. patents. Learn More>>

A New scorecard for intellectual property

Auditors and finance executives are charged with helping companies make sure they appropriately disclose intangible assets, acquired either separately or as part of a business combination, to financial statement users. Learn More>>