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Intangible Assets and Intellectual Property: Understanding Valuation, Amortization, and Impairment

By C. Brett Cooper, CPA•ABV, ASA•BV/IA, BVAL, CRFAC In today’s knowledge-driven economy, intangible assets such as patents, trademarks, and proprietary technology play a crucial role in business operations and in a business’s valuation. Unlike tangible assets, these non-physical resources are not easily defined or valued, making their management complex. This article explores the intricacies of …

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