Goodwill or other intangibles?

if Goodwill, then it's:
Goodwill / # yrs
Goodwill = Equity Purchase Price - Tangible Book Value - Allocation to Intangibles
Tangible Book Value = Book Value - Existing Goodwill
recall our previous discussion on what the definition of Goodwill vs Intangibles

Actually, referring to Other Intangibles.

Other Intangibles can be either (Equity Purchase Price - Existing Goodwill) * %age allocation to Other Intangibles OR Equity Purchase Price * %age allocation as long as your end numbers make sense. In short, there is no precise way other than a detailed build-up so how you get there doesn't matter, ... Other Intangibles can be either (Equity Purchase Price - Existing Goodwill) * %age allocation to Other Intangibles OR Equity Purchase Price * %age allocation as long as your end numbers make sense. In short, there is no precise way other than a detailed build-up so how you get there doesn't matter, just make sure it makes sense. I would go with the first approach since you are saying "allocate to Existing Goodwill first to get the number that is allocable"; but the logic for 2nd approach says "take total purchase price, of that amount, a certain $$ is Other Intangbiles" so both make sense. Read More