Other intangible assets

См. также в других словарях:

• Intangible asset finance — is the branch of finance that deals with intangible assets such as patents (legal intangible) and reputation (competitive intangible). Like other areas of finance, intangible asset finance is concerned with the the interdependence of value, risk …   Wikipedia

• 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

• assets — /aesets/ Property of all kinds, real and personal, tangible and intangible, including, inter alia, for certain purposes, patents and causes of action which belong to any person including a corporation and the estate of a decedent. The entire… …   Black's law dictionary

• assets — /aesets/ Property of all kinds, real and personal, tangible and intangible, including, inter alia, for certain purposes, patents and causes of action which belong to any person including a corporation and the estate of a decedent. The entire… …   Black's law dictionary

• net tangible assets per share — All of a company s assets except patents , trademarks , and other intangible assets minus all liabilities ( liability) and the par value of preferred stock, divided by the number of shares outstanding. Bloomberg Financial Dictionary …   Financial and business terms

• Goodwill To Assets Ratio — A ratio that measures how much goodwill a company is recording compared to the total level of its assets. The goodwill to assets ratio is useful for monitoring a company s use of goodwill. Although many companies record some form of goodwill,… …   Investment dictionary

• 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

• Acquisition Adjustment — The difference between the price an acquiring company pays to purchase a target company and the net original cost of the target utility company s assets. An acquisition adjustment is the premium paid for acquiring a company more than its tangible …   Investment dictionary

• accumulated amortization — UK US noun [U] ACCOUNTING ► the reduction in value of an intangible asset (= an asset that is not a physical thing) since it has been owned: » Accumulated amortization at December 31 on costs allocated to patents, trade names, and other… …   Financial and business terms

• Purchase price allocation — Purchase price allocation, or PPA, is an application of goodwill accounting whereby one company (the acquirer), when purchasing a second company (the target), assigns new values to the target s assets and liabilities based on the price paid.In… …   Wikipedia

• attachment — /euh tach meuhnt/, n. 1. an act of attaching or the state of being attached. 2. a feeling that binds one to a person, thing, cause, ideal, or the like; devotion; regard: a fond attachment to his cousin; a profound attachment to the cause of peace …   Universalium