intangible assets other than goodwill

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• Intangible asset — Intangible assets are defined as identifiable non monetary assets that cannot be seen, touched or physically measured, which are created through time and/or effort and that are identifiable as a separate asset. There are two primary forms of… …   Wikipedia

• Goodwill (accounting) — Goodwill is an accounting term used to reflect the portion of the book value of a business entity not directly attributable to its assets and liabilities; it normally arises only in case of an acquisition. It reflects the ability of the entity to …   Wikipedia

• goodwill — good·will / gu̇d ˌwil/ n 1: an intangible asset that is made up of the favor or prestige which a business has acquired beyond the mere value of what it sells due to the personality or experience of those conducting it, their reputation for skill… …   Law dictionary

• goodwill — That value attributed to a business that is not tangible, but arises from the reputation, expertise, service or some other intangible that attaches to the business and makes it have more worth than just the value of its assets. (Dictionary of… …   Glossary of Bankruptcy

• goodwill — The favor which the management of a business wins from the public. The favorable consideration shown by the purchasing public to goods or services known to emanate from a particular source. White Tower System v. White Castle System of Eating… …   Black's law dictionary

• goodwill — The favor which the management of a business wins from the public. The favorable consideration shown by the purchasing public to goods or services known to emanate from a particular source. White Tower System v. White Castle System of Eating… …   Black's law dictionary

• acquisition accounting — The accounting procedures followed when one company is taken over by another. The fair value of the purchase consideration should, for the purpose of consolidated financial statements, be allocated between the underlying net tangible and… …   Accounting dictionary

• acquisition accounting — The accounting procedures followed when one company is taken over by another. The fair value of the purchase consideration should, for the purpose of consolidated financial statements, be allocated between the underlying net tangible and… …   Big dictionary of business and management

• Business valuation — is a process and a set of procedures used to estimate the economic value of an owner’s interest in a business. Valuation is used by financial market participants to determine the price they are willing to pay or receive to consummate a sale of a… …   Wikipedia

• Amortization (business) — For other uses of Amortization, see the Amortization disambiguation page. Amortization is the distribution of a single lump sum cash flow into many smaller cash flow installments, as determined by an amortization schedule. Unlike other repayment… …   Wikipedia

• corporate finance — Acquisition and allocation of a corporation s funds or resources, with the goal of maximizing shareholder wealth (i.e., stock value). Funds are acquired from both internal and external sources at the lowest possible cost and may be obtained… …   Universalium