Introduction

T. H. Donaldson
Additional contact information
T. H. Donaldson: J. P. Morgan

Chapter 1 in The Treatment of Intangibles, 1992, pp 1-14 from Palgrave Macmillan

Abstract: Abstract Attitudes to intangibles are changing. Bankers traditionally thought of intangible assets as worthless, and deducted them from net worth to arrive at tangible net worth; they then used tangible net worth in calculating leverage and other ratios for analysis and for covenants in loan agreements.

Keywords: Cash Flow; Balance Sheet; Intangible Asset; Debt Service; Replacement Cost (search for similar items in EconPapers)
Date: 1992
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-22484-5_1

Ordering information: This item can be ordered from
http://www.palgrave.com/9781349224845

DOI: 10.1007/978-1-349-22484-5_1

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().