The valuation of health care intangible assets.
Health care entities (and especially medical practices) are valued for a number of reasons: sale transaction pricing and structuring, merger formation and dissolution, taxation and regulatory compliance, and litigation support and dispute resolution. The identification and quantification of the entity's intangible assets are often the most important aspects of the valuation. This article illustrates the generally accepted methods for valuing health care-related intangible assets.
Reilly
R F
RF
Willamette Management Associates, Chicago, Illinois, USA.
Rabe
J R
JR
D003365:Costs and Cost Analysis; D006801:Humans; D007182:Income; D015993:Life Tables; D008389:Marketing of Health Services; D011216:Practice Management, Medical / Q000191:economics*; D015895:Relative Value Scales