Inside This Issue
I. Don’t Forget the Fair Value of
Operating Leases
1
II. Defendant’s Merger
Projections Accepted
3
III. Estate of Richmond
4
IV. Practice Highlights
5
Don’t Forget the Fair Value
of Operating Leases
As part of the accounting for a purchase
price allocation, U.S. GAAP requires
several intangible assets to be analyzed,
including:
• Customer-based intangible assets
• Marketing-based intangible assets
• Technology-based intangible assets
• Contract-based intangible assets
• Artistic intangible assets
One of the less frequently valued
intangible assets is an operating lease, a
contract-based intangible asset.
Valu
ation
Vantage
©
Insights and perspectives on leading corporate finance valuation issues.
Spring-Summer 2014
continued
