Incremental Cash Flow Method

Marc Hayn () and Oliver Schlegel ()
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Marc Hayn: Deloitte
Oliver Schlegel: Deloitte

A chapter in Intangibles in the World of Transfer Pricing, 2021, pp 315-324 from Springer

Abstract: Abstract The incremental cash flow method, also referred to as the “with or without method”, determines the value of an asset by comparing cash flow streams of an entity or the business holding the asset under review with what the cash flow streams of the same entity or business would be without the asset. The difference between these two cash flows is attributed to the asset under review and this provides a basis for determining its value. As the value of a specific asset is based on future income streams, the incremental cash flow method is classified as an income approach.

Keywords: Incremental cash flow; With or without method (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_18

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DOI: 10.1007/978-3-319-73332-6_18

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