ASC 350/360 – Impairment or Disposal of Long-Lived Assets (Goodwill, Intangibles, PP&E)
Transaction
- Goodwill
- License/ Rights
- Intellectual Property – Source Code, Patents, Copyrights
- Brand
- Customer Lists
- Customer Relationships
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Lack of Market for Intangibles
Lack of Data related to similar deals
Determinable Vs. Undeterminable Useful Life
Valuation Complexities
Complex areas such as Pharma, IT, and FinTech
Estimating Associated Cash Flows
Estimating Excess Earnings
Estimating Obsolescence