ThomsonReuters

OCTOBER 5, 2023

Amortization in accounting is a technique that is used to gradually write-down the cost of an intangible asset over its expected period of use or, in other words, useful life. This shifts the asset to the income statement from the balance sheet. What are intangible assets? What is an amortization schedule?

Intangible Assets 52

Intangible Assets Book Value EBIT Technology 52

Peak Business Valuation

SEPTEMBER 17, 2024

At Peak Business Valuation , we frequently use the asset approach when valuing a small business. A common method under the asset approach is The Adjusted Book Value Method. This asset approach involves adjusting the book value of a company’s assets and liabilities to reflect their current market values.

Fair Market Value 52

Fair Market Value Business Valuation Book Value Appraisal 52

Reynolds Holding

MARCH 22, 2023

Second, we find that the market-to-book value ratio (Tobin’s Q) of firms incorporated in states that adopt PPLs increases relative to similar firms incorporated elsewhere. Our analysis of how PPLs affect the value of firms with different characteristics is consistent with the commitment hypothesis.

Intangible Assets 77

Intangible Assets Firm Value Book Value Marketability 77

Valutico

SEPTEMBER 22, 2023

This is accomplished through methods like Comparable Company Analysis, Precedent Transaction Analysis, and Market Capitalization, which collectively offer insights into the company’s value within the context of the broader market landscape. It is used to assess a company’s valuation relative to its net asset value.

Discounted Cash Flow 52

Discounted Cash Flow Intangible Assets Book Value Asset-based Approach 52

BV Specialists

JANUARY 3, 2022

Liquidation Value: If the business has permanently ceased operations, and a compulsion to sell the remaining assets is the only remaining option, the value of the assets is measured under an Orderly or Forced Liquidation premise. This is generally preferred for fully operational companies with a lot of tangible assets.

Appraisal 52

Appraisal Liquidation Value Net Present Value Intangible Assets 52

Equilest

JANUARY 11, 2024

Unveiling the Components of Purchase Price Allocation To navigate the realms of PPA, acquaint yourself with its triad of components: Net Identifiable Assets, Write-ups, and Purchase Price Allocation Goodwill. Net Identifiable Assets This encompasses the total value of assets owned by the acquired company, minus its liabilities.

Fair Market Value 52

Fair Market Value Business Valuation Book Value Compliance 52

Equilest

DECEMBER 3, 2022

Depreciation is the process of deducting the cost of a business asset over a long period rather than over one year. Amortization is an accounting technique used to periodically lower the book value of a loan or an intangible asset over a set period. . The amount depreciated is called Depreciation.

EBIT 40

EBIT EBITDA Weighted Average Cost of Capital Discounted Cash Flow 40

Equilest

MARCH 28, 2025

Other Assets and Liabilities While market capitalization and net debt are primary drivers of equity value, other assets and liabilities also exert influence. Intangible assets, such as goodwill, patents, and trademarks, can contribute to the asset side of the equation.

Equity 40

Equity Net Debt Enterprise Value Capital Structure 40

IBG Business

DECEMBER 15, 2023

In his absence, the company isn’t totally viable, and, unless the buyer needs for the owner to stay on after the sale (see our article on industry rollups ), the company may be worth its book value and little more. Solutions in Print.

Start-ups 52

Start-ups Intangible Assets Book Value Marketability 52

Valutico

MAY 6, 2024

Market-based methods like Comparable Companies Analysis and Precedent Transactions Analysis offer relative measures of value based on market data. Income-based methods such as Discounted Cash Flow analysis focus on future cash flows to determine value. For more insights, do have a look at our article on market multiple based valuation.

Discounted Cash Flow 52

Discounted Cash Flow Precedent Transaction Analysis Weighted Average Cost of Capital Comparable Company Analysis 52

Equilest

NOVEMBER 25, 2023

Dive into the nuances of industry-specific multiples, grasp the challenges of valuing intangible assets, and discover the evolving landscape of incorporating Environmental, Social, and Governance (ESG) factors into the valuation framework. One key emphasis is on the Price to Book Value multiple.

Discounted Cash Flow 52

Discounted Cash Flow Dividends Enterprise Value Terminal Value 52

RNC

FEBRUARY 13, 2025

A business valuation is a comprehensive financial assessment that considers tangible and intangible assets, industry position, and growth potential. Asset-Based Valuation Understanding Business Worth This method calculates a businesss net worth by considering tangible and intangible assets.

Business Valuation 40

Business Valuation Discounted Cash Flow Intangible Assets Marketability 40

Equilest

AUGUST 18, 2024

Key Provisions The ruling outlines the principles and factors that should be considered when valuing a business, including the nature of the business, the economic outlook, the book value of the stock, the company’s earning capacity, and the dividend-paying capacity.

Appraisal 40

Appraisal Fair Market Value Business Valuation Compliance 40

Benzinga

APRIL 18, 2022

Common book value per share decreased $0.71 Tangible common book value per share decreased $0.69 Tangible common book value per share decreased $0.69 Excluding accumulated other comprehensive loss, the tangible book value per share increased $0.37 Problem asset workout. . 163. . . .

Banking 40

Banking Book Value Equity Intangible Assets 40

Musings on Markets

NOVEMBER 10, 2022

As technology companies, in particular, have taken an increasing share of the economy and the market, accounting has tried to catch up, with new rules on expensing and valuing intangible assets, but it remains decades behind reality. Since net income increases by the same magnitude, the company generated $42.5

Finance 96

Finance Start-ups Equity Equity Financing 96

Valutico

AUGUST 23, 2023

Asset-Based Approaches: Asset-based approaches determine a company’s value based on its net asset value (NAV). While this approach focuses on the balance sheet, it may not consider intangible assets or future earnings potential.

Discounted Cash Flow 52

Discounted Cash Flow Comparable Company Analysis EBITDA Enterprise Value 52

Valutico

AUGUST 10, 2023

Asset-Based Approaches: Asset-based approaches determine a company’s value based on its net asset value (NAV). While this approach focuses on the balance sheet, it may not consider intangible assets or future earnings potential.

Discounted Cash Flow 52

Discounted Cash Flow Comparable Company Analysis EBITDA Enterprise Value 52

Reynolds Holding

FEBRUARY 21, 2024

they opted for pooling accounting, in which goodwill was not recognized and therefore not amortized; the book value of the assets and liabilities of the two businesses were just added together. Initially they favored hiding goodwill. In the U.S.

Intangible Assets 45

Intangible Assets Book Value Banking Finance 45

Benzinga

APRIL 26, 2023

Book value per common share of $22.79 Tangible book value per common share of $20.38 The unrealized losses, net of taxes, in the AFS portfolio were $18.0 million at March 31, 2023. at March 31, 2023 increased $0.66 from fourth quarter 2022 and increased $0.23 from first quarter 2022. at March 31, 2023 increased $0.67

Dividends 40

Dividends Banking Equity Book Value 40

Auto Dealer Valuation Insights

JANUARY 24, 2025

Goodwill is an intangible asset representing the value of a business beyond its tangible book value. Investment management businesses generally have plenty of value beyond their tangible book value.

Intangible Assets 59

Intangible Assets Book Value 59

Musings on Markets

JANUARY 26, 2025

Just as the small cap premium acquired standing as conventional wisdom in the twentieth century, the data and research also indicated that stocks that trade at low price to book ratios earned higher returns that stocks that trade at high price to book ratios, in what was labeled as the value premium.

Price to Book 76

Price to Book Start-ups Book Value Marketability 76