title: Intangible asset valuation, damages, and transfer price analyses in the health care industry.
abstract: Most health care industry participants own and operate intangible assets. These intangible assets can be industry-specific (e.g., patient charts and records, certificates of need, professional and other licenses), or they can be general commercial intangible assets (e.g., trademarks, systems and procedures, an assembled workforce). Many industry participants have valued their intangible assets for financial accounting or other purposes. This article summarizes the intangible assets that are common to health care industry participants. This article describes the different types of intangible asset analyses (including valuation, transfer price, damages estimates, etc.), and explains the many different transaction, accounting, taxation, regulatory, litigation, and other reasons why industry participants may wish to value (or otherwise analyze) health care intangible assets.
authors.affiliation: Willamette Management Associates, USA.
authors.forename: Robert F
authors.initials: RF
authors.lastname: Reilly
mesh_terms: D000066:Accounting; D003132:Commerce; D003695:Delivery of Health Care / Q000191:economics*; D005375:Financial Audit; D019981:Health Care Sector / Q000191:economics*; D006801:Humans; D014481:United States