The Mentor Group
MARCH 1, 2022
Purchase of Assets. Buyer must determine market value of each tangible and intangible asset acquired. Particularly important may be the value assigned to identifiable intangible assets (not goodwill) which were not on the Seller’s balance sheet.
Value Scope
JULY 23, 2023
going-concern value) Human capital-related (e.g., going-concern value) Human capital-related (e.g., favorable supplier or other product/service contracts) Customer-related (e.g., customer lists and customer relationships) Data processing-related (e.g., patents, trade secrets) Goodwill-related (e.g.,
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