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April 20, 2020
Andy Harington Authors an Article on Valuing Intangible Assets for INTA's Brand Value Special Task Force Report

Determining what a valuation is going to be used for is an important first step when valuing any tangible and intangible asset. Brattle Principal Andy Harington discusses this in his article on the valuation of intangible assets in the International Trademark Association’s (INTA’s) Brand Value Special Task Force Report. The article addresses the two key perspectives in valuing intangible assets: the value-in-use perspective versus the break-up perspective.  

Experts use the value-in-use perspective when there is an assumption that the existing business will continue to operate as usual. As a result, they will continue to consider each asset being valued in conjunction with all other complementary assets. On the other hand, the break-up perspective is useful when there is an assumption that the business will be broken up. In this case, the expert must consider the value of the assets under review independently of all other complementary assets.

The full article, “Perspectives in Valuing Intangible Assets,” is available below.