Includes bibliographical references (p. 147-149) and index.

Ch. 1. Introducing intangibles -- Ch. 2. History and taxonomy -- Ch. 3. Theory of and research on intangible assets -- Ch. 4. Accounting for intangibles -- Ch. 5. Portfolio of intangible economic benefits (PIE-B) -- Ch. 6. Income approach and intangibles -- Ch. 7. Market approach and intangibles -- Ch. 8. Cost approach and intangibles -- Ch. 9. Intangible assets and litigation -- Ch. 10. Intangible assets : strategy and securitization -- Ch. 11. Conclusion.

"Intangible assets have value when they are able to create value; for example, when the property rights associated with them result in added return, utility, or pleasure to the owner of those rights. Intangible Assets presents an all-encompassing, commonsense framework for addressing the economics of intangibles, their treatment under current accounting rules, and how the three basic valuation methodologies apply to intangibles - in short, techniques for identifying and valuing all the intangible assets of a company."--BOOK JACKET.