| 单词 | calculated intangible value (CIV) |
| 释义 | calculated intangible value (CIV)Definition Method of quantifying the market value of intangible assets it employs the following data: (a) firm's pretax earnings and return on assets (ROA) for the last three years, (b) average ROA in the firm's industry for the last three years, and (c) average income tax rate for the last three years. CIV is computed by (1) multiplying the firm's assets by the industry's ROA, (2) subtracting the result from the firm's pretax earnings to get the premium attributable to the firm's intangible assets, and (3) dividing the premium by the firm's cost of capital to get its net present value (NPV). |
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