Equity creditor appointment standards and lessons for hiring business valuation professionals from Kodak’s bankruptcy This article provides an overview of the Eastman Kodak bankruptcy case and focuses on the standard a bankruptcy court will use deciding whether to appoint an official equity creditors' committee. It also explains why the bankruptcy court granted Kodak’s motion in limine to exclude‒under Daub ...

Is Brand Value Best Calculated by Deducting and Capitalizing Franchise and Management Fees?  Or by Weighing Brand Value as a Factor of Revenue?   A debate is swirling in the appraisal community regarding the value of intangibles, most notably brand affiliation, reports Patrick Maycock at HotelNewsNow.com.  While one party holds to a more traditional viewpoint that calculates such intangibles by deducting an ...

In Berquist v. Commissioner, Judge Swift Finds a Company’s Pending Liquidation is Relevant and Foreseeable. Brand valuation is becoming an ever more critical business as intangible assets are increasingly being recognized as highly valued property, writes Sophie Roberts in Intellectual Property.  Consider: A vast majority of work your business is already doing today almost certainly affects brand value. Whe ...

Intangible Assets, Switching Costs, Network Economies, and Cost Advantage Provide a Critical Edge Ron Stacey contends the answer is not a dominant market share, efficiency, or even a talented management team. Companies with lasting advantage tend to be strengthened by intangible assets, switching costs, network economies, and cost advantage. Find out why.  ...