Can a valuation analyst separate out a ‘brand’ for valuation in a business combination?


Marketing-related intangible assets are those assets used in the marketing or promotion of products or services and/or in the establishment of a brand. The ktMINE database of licenses and royalty rates lists marketing intangibles as

Trademarks

Tradenames

Trade dress

Copyrights

Service marks

Logos

Benchmarking Identifiable Intangibles and their Useful Lives in Business Combinations reports the terms “brand” and “brand name” often are used as synonyms for trademarks and trade names. The FASB does not preclude an analyst from recog­nizing a brand as a single marketing-related intangible asset representing a group of complementary intangible assets if the assets that make up that group have similar useful lives.


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