Editorial Type:
Article Category: Research Article
| Online Publication Date: 01 Dec 2019
Valuing Intangible Assets under the Mandatory Performance Framework: A Fair Value Update
Valuing Intangible Assets under the Mandatory Performance Framework: A Fair Value Update
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Page Range: 103 – 116
DOI: 10.5791/19-00004.1
Copyright: © 2019, American Society of Appraisers

Private Investment in Intellectual Property Products ($ Billions).
Source: Data from U.S. Bureau of Economic Analysis, Table 1.1.5, Last Revised August 8, 2019

U.S. Gross Private Domestic Investment.
Source: Data from U.S. Bureau of Economic Analysis, Table 1.1.5, Last Revised August 8, 2019

US Unicorn Count and Aggregate Postvaluation ($ Billions).
Source: PitchBook Unicorn Report 2019, Updated August 12, 2019

Facebook and Alphabet—Intangibles as % of Total Assets.
Source: SEC 10-Q, June 30, 2019