MEEM

Andreas Becker ()
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Andreas Becker: Deloitte GmbH Wirtschaftsprﺲfungsgesellschaft

A chapter in Intangibles in the World of Transfer Pricing, 2021, pp 299-314 from Springer

Abstract: Abstract The multi-period excess earnings method (MEEM) is one of the income-oriented approaches for determining the fair value of intangible assets. In contrast to other income approaches, MEEM is designed to be applied only to the most relevant intangible asset with respect to cash flow generation. MEEM addresses the fact that in general assets generate cash flow only in conjunction with other assets. The method operates under the assumption that an entity has only this particular asset, while all others—referred to as contributory assets—are leased from external sources for which fictitious expenses are charged. Often such leading intangible assets are customer-related assets, in-process research, and development (IPR&D), or already developed technologies and trademarks. This chapter gives a brief overview of the practical implications of MEEM and guides the reader through the method’s parameter specifications.

Keywords: Income approach; Remaining useful life; Contributory asset charges; Customer relationships; IPR&D (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-73332-6_17

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DOI: 10.1007/978-3-319-73332-6_17

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