REPLY Valuation of intangible assets (SD6659)

[SDMAIL Kim Warren]

Posted by  "Kim Warren" <Kim at strategydynamics.com>

Your key point that 'value' is generated by the whole system implies, as
you say, that it is meaningless to value any individual element -
intangible or tangible - in isolation from the system of which it is a
part. The exceptions would seem to be where there exists a realistically
functioning market in the asset, which exists for many tangible assets
and some intangibles .. but that value too would presumably reflect the
view that potential buyers of the asset take regarding how much it would
add to the value of their system. 
I can provide a short article slightly related to this issue if anyone
wishes - 'Invisible Ink: Reporting Intangibles', Business Strategy
Review, 15(4), 2004, pp.57-65.

Kim Warren
Posted by  "Kim Warren" <Kim at strategydynamics.com>
posting date  Fri, 28 Sep 2007 07:50:09 +0100