Intangible Asset Valuation
CPCON provides rigorous, defensible valuations of intangible assets for financial reporting, tax compliance, transactions, and strategic planning. We quantify the value others overlook.
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Solving Intangible Asset Valuation Challenges
Intangible assets often represent the majority of enterprise value yet remain the most difficult to identify, measure, and defend. CPCON brings clarity to complexity.
Identifying All Intangible Assets
Many intangible assets are not recorded on the balance sheet. Customer relationships, proprietary technology, and brand equity require systematic identification and rigorous valuation.
Selecting Appropriate Methodologies
Different intangible asset classes demand different valuation approaches. Applying the wrong methodology can result in material misstatements and audit failures.
Useful Life Determination
Establishing defensible useful lives for amortization requires analysis of contractual terms, competitive dynamics, technology obsolescence, and historical attrition patterns.
Impairment Testing Complexity
Annual and trigger‑based impairment testing under ASC 350 and IAS 36 requires updated fair value estimates, cash flow projections, and discount rate analysis.
Documentation Requirements
Auditors and regulators demand comprehensive documentation of assumptions, data sources, and analytical procedures supporting intangible asset valuations.
Transfer Pricing Alignment
Intangible asset valuations must align with transfer pricing policies for intercompany transactions, requiring coordination between valuation and tax advisory teams.
Deep Intangible Asset Expertise
Our team has valued thousands of intangible assets across every major asset class, delivering opinions that satisfy the most demanding audit and regulatory standards.
Customer-Related Intangibles
Valuation of customer relationships, contracts, order backlogs, and non‑contractual customer lists using multi‑period excess earnings and other income approaches.
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Machinery & Equipment Valuation in a Changing Economy
How economic shifts and supply chain disruptions are impacting fair market values for industrial machinery and manufacturing equipment across sectors.
GASB 87 Lease Accounting: Asset Valuation Implications
Understanding how new lease accounting standards affect fixed asset reporting and the critical role of accurate asset valuations for compliance.
Replacement Cost vs. Fair Market Value: A Guide
Key differences between valuation methodologies for insurance purposes and how to ensure adequate coverage for your fixed asset portfolio.
Fixed Asset Verification in Mergers & Acquisitions
Best practices for conducting thorough fixed asset due diligence during M&A transactions to identify risks and validate asset values.