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T. H. Donaldson
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T. H. Donaldson: J. P. Morgan

Chapter 3 in The Treatment of Intangibles, 1992, pp 33-62 from Palgrave Macmillan

Abstract: Abstract ‘Assets’ in this chapter are those which remain in a company’s ownership continuously. They help to provide the goods and services the sale of which generates cash flow; or, in the case of ‘investment assets’, earn cash while the investment achieves some other objective. Assets in this sense exclude cash, receivables, inventory, or other current assets; these generate cash when they themselves are sold or collected, rather than via a stream of income or products.

Keywords: Cash Flow; Balance Sheet; Intangible Asset; Sale Price; Replacement Cost (search for similar items in EconPapers)
Date: 1992
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-22484-5_3

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DOI: 10.1007/978-1-349-22484-5_3

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