Two studies measure intangible assets v. total assets ratio


Ocean Tomo released its 2010 survey on market value v. book value of the S&P 500, concluding there has been little change in the make-up of intangible assets to total assets (remains at 80%) since 2005.

Business Valuation Resources, LLC (BVR) released its findings after analyzing hundreds of purchase price allocations (PPAs), determining total intangible assets currently make up, on the average, 72% of the total assets in acquired companies.  (BVR’s results will be officially published in June as part of its highly anticipated PPA Benchmarks and Useful Lives research report.)


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