Excess Returns  cover image

Building a Six Factor Model Using Intangible Value with Kai Wu

Excess Returns

CHAPTER

Fixing the Issue with Intangibles: Capitalizing and Amortizing Approach

Exploring the inconsistency in US gap accounting regarding intangible investments, this chapter discusses the suggestion of treating intangible investment the same way as tangible investment by capitalizing and amortizing it, but points out its limitations. It also highlights the challenges in determining the capital for intangible assets and concludes that current approaches fall short.

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