Because I'm a San Francisco copywriter with vast expertise across all media, I have had the good fortune of working with a wide variety of healthcare products and services over my 25-year career.
Because I'm a San Francisco copywriter with vast expertise across all media, I have had the good fortune of working with a wide variety of healthcare products and services over my 25-year career.
Betty Burr's Transition Steps Presentation at BNI Embarcadero (02/25/09)repossible
To get results for her clients, Transition Steps Consultant Betty Burr brings a unique approach to the relationships. She combines the best aspects of consulting - bringing in new information from her business expertise and the best practices of coaching - helping to crystallize a client’s business and life visions and goals. Since 1995, this winning combination has supported her clients in making successful transitions like starting or growing a business, changing careers and planning for retirement.
The Power of Promotional Products: Advertising Specialties Impressions Study. Copyright ASI (Advertising Specialty Institute) and "The Number That Matters" presented to BNI Embarcadero by Andy Foster.
A specialist in the art of media relations for over 25 years, Siegel works to ensure that clients remain in the media spotlight. Mr. Siegel has a broad knowledge of consumer and business media, and works to develop stories that will have appeal to editors, reporters, bloggers and producers. In the new media environment, he creates strategies to ensure that clients are using social networks to their maximum advantage.
Larson Shores Architects is a minority/women-owned residential and commercial architecture firm which believes great design should be made accessible to all individuals. Our design perspective is rooted in sustainable practices, concepts of multi-generational living, adaptability and accessibility, the spirit of entrepreneurship for business owners, and the overall satisfaction of the user experience.
Kate Symons and Doug Ealey of D Young and Co representating the Intellectual Property Office (IPO) will describe what is good and bad practice when developing and exploiting an organization’s IP.
The IPO are an Executive Agency of the Department for Business Innovation and Skills (BIS) that promote innovation by providing a clear, accessible and widely understood IP system, which enables the economy and society to benefit from knowledge and ideas.
Intellectual property (IP) is the lifeblood of every knowledge-based startup or venture. In this lecture, learn how to identify and manage your intellectual property in a strategic way and examine how it fits in with your overall business model. A large part of your competitive advantage depends on your ability to protect and properly exploit or commercialize your product or service innovations. IP law provides the framework for protecting and commercializing these innovations.
12-‹#›1Describe the characteristics, valuation, and amo.docxdrennanmicah
12-‹#›
1Describe the characteristics, valuation, and amortization of intangible assets.
2Describe the accounting for various types of intangible assets.
3Explain the accounting issues for recording goodwill.
LEARNING OBJECTIVES
4Explain impairment procedures and presentation requirements for intangible assets.
5Describe accounting and presentation for research and development and similar costs.
After studying this chapter, you should be able to:
Intangible Assets
12
12-‹#›
PREVIEW OF CHAPTER 12
Intermediate Accounting
16th Edition
Kieso ● Weygandt ● Warfield
12-‹#›
LO 1 Describe the characteristics, valuation, and amortization of intangible assets.
Characteristics
Lack physical existence.
Not financial instruments.
Normally classified as long-term asset.
Common types of intangibles:
Patents
Copyrights
Franchises or licenses
Trademarks or trade names
Goodwill
INTANGIBLE ASSET ISSUES
The Coca-Cola Company’s success comes from its secret formula for making Coca-Cola, not
its plant facilities.
12-‹#›
Purchased Intangibles
Recorded at cost.
Includes all costs necessary to make the intangible asset ready for its intended use.
Typical costs include:
Purchase price.
Legal fees.
Other incidental expenses.
Valuation
INTANGIBLE ASSET ISSUES
LO 1
12-‹#›
Valuation
Google expensed the R&D costs incurred to develop its valuable search engine.
INTANGIBLE ASSET ISSUES
Internally Created Intangibles
Recorded at cost.
Generally expensed.
Only capitalize direct costs incurred in developing the intangible, such as legal costs.
LO 1
12-‹#›
Amortization of Intangibles
Limited-Life Intangibles
Amortize to expense over useful life.
Credit asset account or accumulated amortization.
Useful life should reflect the periods over which the asset will contribute to cash flows.
Amortization should be cost less residual value.
Companies should evaluate the limited-life intangibles for impairment.
INTANGIBLE ASSET ISSUES
LO 1
12-‹#›
Indefinite-Life Intangibles
No foreseeable limit on time the asset is expected to provide cash flows.
Must test indefinite-life intangibles for impairment at least annually.
No amortization.
INTANGIBLE ASSET ISSUES
Amortization of Intangibles
LO 1
12-‹#›
ILLUSTRATION 12-1
Accounting Treatment for Intangibles
INTANGIBLE ASSET ISSUES
Amortization of Intangibles
LO 1
12-‹#›
Does it matter how a company builds brand value? In a word, yes. If the brand is internally developed, its value does not appear in the financial statements. This is the case for The Coca-Cola Company, whose brand value is estimated to be roughly worth $79.2 billion but its balance sheet values its “trademarks within definite-lives” (i.e., brands) at just $6.7 billion. As you are learning in this chapter, this reporting results because the accounting rules prohibit companies from recognizing brands and many other “intangible” assets if they created them themselves. In contrast, when Procter & Gamble (P&G) acquired Gillette in 20.
The basis of business on the internet is your domain name. Buying, selling, defending, procuring and maximizing domain names is key aspect of any affiliate marketer.
Experience level: Intermediate
Target audience: Affiliates/Publishers
Niche/vertical: Domains
Gary Kibel, Partner, Davis & Gilbert LLP (Twitter @GaryKibel_law) (Moderator)
Sara Freixa, Brand Protection Manager, Americas, Melbourne IT DBS Inc
Peter Marinello, Director, Electronic Retailing Self-Regulation Program
A business’s brand defines it in the market and allows consumers to identify products associated with the business. As such, in today’s competitive marketplace, businesses must carefully choose which brands to develop and how to protect those brands from competitors. This webinar discusses some of the challenges that businesses are likely to face when initially choosing a brand, and later protecting that brand.
To listen to this webinar on-demand, go to: https://www.financialpoise.com/financial-poise-webinars/choosing-building-protecting-your-brand-2020/
IP Considerations for New Businesses and Start Ups123contenthub
Harriet Seymour, Partner at leading law firm Field Fisher gave a very comprehensive round-up of the issues intellectual property rights can raise for start-ups and small businesses as well as plenty of practical advice too on the London leg of the 123-reg #uktour.
Slide deck on IP for Entrepreneurs presented by attorney Liz Wiley of the Wiley Group in Austin, Texas on September 17, 2013 at the Austin Chamber of Commerce. The presentation was part of the Texas State SBDC's Spectrum Knowledge Transfer Series.
Betty Burr's Transition Steps Presentation at BNI Embarcadero (02/25/09)repossible
To get results for her clients, Transition Steps Consultant Betty Burr brings a unique approach to the relationships. She combines the best aspects of consulting - bringing in new information from her business expertise and the best practices of coaching - helping to crystallize a client’s business and life visions and goals. Since 1995, this winning combination has supported her clients in making successful transitions like starting or growing a business, changing careers and planning for retirement.
The Power of Promotional Products: Advertising Specialties Impressions Study. Copyright ASI (Advertising Specialty Institute) and "The Number That Matters" presented to BNI Embarcadero by Andy Foster.
A specialist in the art of media relations for over 25 years, Siegel works to ensure that clients remain in the media spotlight. Mr. Siegel has a broad knowledge of consumer and business media, and works to develop stories that will have appeal to editors, reporters, bloggers and producers. In the new media environment, he creates strategies to ensure that clients are using social networks to their maximum advantage.
Larson Shores Architects is a minority/women-owned residential and commercial architecture firm which believes great design should be made accessible to all individuals. Our design perspective is rooted in sustainable practices, concepts of multi-generational living, adaptability and accessibility, the spirit of entrepreneurship for business owners, and the overall satisfaction of the user experience.
Kate Symons and Doug Ealey of D Young and Co representating the Intellectual Property Office (IPO) will describe what is good and bad practice when developing and exploiting an organization’s IP.
The IPO are an Executive Agency of the Department for Business Innovation and Skills (BIS) that promote innovation by providing a clear, accessible and widely understood IP system, which enables the economy and society to benefit from knowledge and ideas.
Intellectual property (IP) is the lifeblood of every knowledge-based startup or venture. In this lecture, learn how to identify and manage your intellectual property in a strategic way and examine how it fits in with your overall business model. A large part of your competitive advantage depends on your ability to protect and properly exploit or commercialize your product or service innovations. IP law provides the framework for protecting and commercializing these innovations.
12-‹#›1Describe the characteristics, valuation, and amo.docxdrennanmicah
12-‹#›
1Describe the characteristics, valuation, and amortization of intangible assets.
2Describe the accounting for various types of intangible assets.
3Explain the accounting issues for recording goodwill.
LEARNING OBJECTIVES
4Explain impairment procedures and presentation requirements for intangible assets.
5Describe accounting and presentation for research and development and similar costs.
After studying this chapter, you should be able to:
Intangible Assets
12
12-‹#›
PREVIEW OF CHAPTER 12
Intermediate Accounting
16th Edition
Kieso ● Weygandt ● Warfield
12-‹#›
LO 1 Describe the characteristics, valuation, and amortization of intangible assets.
Characteristics
Lack physical existence.
Not financial instruments.
Normally classified as long-term asset.
Common types of intangibles:
Patents
Copyrights
Franchises or licenses
Trademarks or trade names
Goodwill
INTANGIBLE ASSET ISSUES
The Coca-Cola Company’s success comes from its secret formula for making Coca-Cola, not
its plant facilities.
12-‹#›
Purchased Intangibles
Recorded at cost.
Includes all costs necessary to make the intangible asset ready for its intended use.
Typical costs include:
Purchase price.
Legal fees.
Other incidental expenses.
Valuation
INTANGIBLE ASSET ISSUES
LO 1
12-‹#›
Valuation
Google expensed the R&D costs incurred to develop its valuable search engine.
INTANGIBLE ASSET ISSUES
Internally Created Intangibles
Recorded at cost.
Generally expensed.
Only capitalize direct costs incurred in developing the intangible, such as legal costs.
LO 1
12-‹#›
Amortization of Intangibles
Limited-Life Intangibles
Amortize to expense over useful life.
Credit asset account or accumulated amortization.
Useful life should reflect the periods over which the asset will contribute to cash flows.
Amortization should be cost less residual value.
Companies should evaluate the limited-life intangibles for impairment.
INTANGIBLE ASSET ISSUES
LO 1
12-‹#›
Indefinite-Life Intangibles
No foreseeable limit on time the asset is expected to provide cash flows.
Must test indefinite-life intangibles for impairment at least annually.
No amortization.
INTANGIBLE ASSET ISSUES
Amortization of Intangibles
LO 1
12-‹#›
ILLUSTRATION 12-1
Accounting Treatment for Intangibles
INTANGIBLE ASSET ISSUES
Amortization of Intangibles
LO 1
12-‹#›
Does it matter how a company builds brand value? In a word, yes. If the brand is internally developed, its value does not appear in the financial statements. This is the case for The Coca-Cola Company, whose brand value is estimated to be roughly worth $79.2 billion but its balance sheet values its “trademarks within definite-lives” (i.e., brands) at just $6.7 billion. As you are learning in this chapter, this reporting results because the accounting rules prohibit companies from recognizing brands and many other “intangible” assets if they created them themselves. In contrast, when Procter & Gamble (P&G) acquired Gillette in 20.
The basis of business on the internet is your domain name. Buying, selling, defending, procuring and maximizing domain names is key aspect of any affiliate marketer.
Experience level: Intermediate
Target audience: Affiliates/Publishers
Niche/vertical: Domains
Gary Kibel, Partner, Davis & Gilbert LLP (Twitter @GaryKibel_law) (Moderator)
Sara Freixa, Brand Protection Manager, Americas, Melbourne IT DBS Inc
Peter Marinello, Director, Electronic Retailing Self-Regulation Program
A business’s brand defines it in the market and allows consumers to identify products associated with the business. As such, in today’s competitive marketplace, businesses must carefully choose which brands to develop and how to protect those brands from competitors. This webinar discusses some of the challenges that businesses are likely to face when initially choosing a brand, and later protecting that brand.
To listen to this webinar on-demand, go to: https://www.financialpoise.com/financial-poise-webinars/choosing-building-protecting-your-brand-2020/
IP Considerations for New Businesses and Start Ups123contenthub
Harriet Seymour, Partner at leading law firm Field Fisher gave a very comprehensive round-up of the issues intellectual property rights can raise for start-ups and small businesses as well as plenty of practical advice too on the London leg of the 123-reg #uktour.
Slide deck on IP for Entrepreneurs presented by attorney Liz Wiley of the Wiley Group in Austin, Texas on September 17, 2013 at the Austin Chamber of Commerce. The presentation was part of the Texas State SBDC's Spectrum Knowledge Transfer Series.
A business’s brand defines it in the market and allows consumers to identify products associated with the business. As such, in today’s competitive marketplace, businesses must carefully choose which brands to develop and how to protect those brands from competitors. This webinar discusses some of the challenges that businesses are likely to face when initially choosing a brand, and later protecting that brand.
To view the accompanying webinar, go to: https://www.financialpoise.com/financial-poise-webinars/choosing-building-protecting-your-brand-2021/
Every Single Day Love -- Reviews, praise, and love for the best selling book. repossible
Are you a cat? Do you have 9 lives? I'm not. I don't. I have this life. I'm going to make the best of it. I could start tomorrow. Or I could start today. I could improve my life every other Thursday. Or I could work on it Every Single Day.
Quotes, reviews, and love for the Every Single Day movement.
Welcome to TMC Software! We are an established business information technology service provider aimed at assisting companies in making the best informed decisions wherever, whenever.
Specialists and generalists, focused and playful, DPEM produces events as valued and remarkable as the people who create them.
With over 50 years of combined experience in marketing communications, event design, and production, DPEM is capable of developing all facets of brand experiences and event marketing plans. DPEM features an accomplished and creative management team with a reputation for inventing sophisticated and engaging programs. Together we evaluate, develop, program, and execute all our clients' needs.
39 Ways To Increase Your Referrals And Grow Your Chapterrepossible
Today, Kay Heatherly, Kevin Casey and Gil Zeimer -- our chapter's three BNI Ambassadors -- presented this PowerPoint on the 39 ways you can increase your referrals and grow your chapter.
This list is a compilation of tips that I've gotten from other presentations by both Kevin and Kay. And this list is by no means complete. So if you have a suggestion for something we missed, please comment on it below and we'll update the PPT.
The 10 most important ways you can improve your referrals:
1) Show up to BNI every week
2) Givers Gain -- give referrals to get referrals
3) Listen to everyone's infomercial because members should be specific in the referrals they're requesting
4) Have a Website with your name on it -- be the master of your own domain
5) Visit other chapters whenever possible, especially on Visitor's Days
6) Sub at other chapters to line up reciprocal subs for yourself
7) Have more one-on-one dance cards
8) Step up to leadership
9) Take your MSP Training ASAP
10) And be active in your power group.
Looking for a freelance copywriter who specializes in direct response copywriting projects? How about a freelance copywriter for Web sites with SEO, ads, company brochures, HTML email copywriting, newsletters, radio scripts, TV spots, data sheets, sales films, conferences, and much more? Are you searching for an experienced blogger?
VAT Registration Outlined In UAE: Benefits and Requirementsuae taxgpt
Vat Registration is a legal obligation for businesses meeting the threshold requirement, helping companies avoid fines and ramifications. Contact now!
https://viralsocialtrends.com/vat-registration-outlined-in-uae/
Company Valuation webinar series - Tuesday, 4 June 2024FelixPerez547899
This session provided an update as to the latest valuation data in the UK and then delved into a discussion on the upcoming election and the impacts on valuation. We finished, as always with a Q&A
Digital Transformation and IT Strategy Toolkit and TemplatesAurelien Domont, MBA
This Digital Transformation and IT Strategy Toolkit was created by ex-McKinsey, Deloitte and BCG Management Consultants, after more than 5,000 hours of work. It is considered the world's best & most comprehensive Digital Transformation and IT Strategy Toolkit. It includes all the Frameworks, Best Practices & Templates required to successfully undertake the Digital Transformation of your organization and define a robust IT Strategy.
Editable Toolkit to help you reuse our content: 700 Powerpoint slides | 35 Excel sheets | 84 minutes of Video training
This PowerPoint presentation is only a small preview of our Toolkits. For more details, visit www.domontconsulting.com
LA HUG - Video Testimonials with Chynna Morgan - June 2024Lital Barkan
Have you ever heard that user-generated content or video testimonials can take your brand to the next level? We will explore how you can effectively use video testimonials to leverage and boost your sales, content strategy, and increase your CRM data.🤯
We will dig deeper into:
1. How to capture video testimonials that convert from your audience 🎥
2. How to leverage your testimonials to boost your sales 💲
3. How you can capture more CRM data to understand your audience better through video testimonials. 📊
Recruiting in the Digital Age: A Social Media MasterclassLuanWise
In this masterclass, presented at the Global HR Summit on 5th June 2024, Luan Wise explored the essential features of social media platforms that support talent acquisition, including LinkedIn, Facebook, Instagram, X (formerly Twitter) and TikTok.
Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
Putting the SPARK into Virtual Training.pptxCynthia Clay
This 60-minute webinar, sponsored by Adobe, was delivered for the Training Mag Network. It explored the five elements of SPARK: Storytelling, Purpose, Action, Relationships, and Kudos. Knowing how to tell a well-structured story is key to building long-term memory. Stating a clear purpose that doesn't take away from the discovery learning process is critical. Ensuring that people move from theory to practical application is imperative. Creating strong social learning is the key to commitment and engagement. Validating and affirming participants' comments is the way to create a positive learning environment.
Discover the innovative and creative projects that highlight my journey throu...dylandmeas
Discover the innovative and creative projects that highlight my journey through Full Sail University. Below, you’ll find a collection of my work showcasing my skills and expertise in digital marketing, event planning, and media production.
2. iSoda
Taylor Stitch
Furlined
iMilk
Geezeit
iMilk GGX Global
Green Exchange
1790594v1 2
3. Doing it wrong is very expensive!
Failure to do a trademark search is
evidence of bad faith and can result
in:
–turnover of all profits
–attorneys’ fees (theirs AND yours)
–punitive damages and penalties
1790594v1 3
4. Building a brand based on defensible IP is
extremely valuable.
– A recognizable brand typically increases a
company’s value by over 100%!
– Example: Coca-Cola brand is worth $39
billion.
– Warren Buffet buys companies based on brand
strength.
– Allows for licensing revenue and other residuals.
– Lucrative damage claims against infringers.
1790594v1 4
5. Best Referrals:
– People starting a company based on ideas or
brands
– iPhone application developers
– web-based businesses
– inventors
– Anyone who has been infringed, plagiarized,
copied, etc.
– In particular, start-ups who have both technology
and a need for capital
1790594v1 5
6. Why me?
– Individuals and start-ups desperately need:
–sophisticated advice
–an affordable budget
– I have years of experience in helping
clients decide what they really need and
what budget works for them.
1790594v1 6
8. Descriptive Marks – Must have
secondary meaning, which can be
acquired over 5 years.
Phonetic Spellings
Fatless Fry
Oven Fresh Foreign Language Words
1790594v1 8
11. Trade Dress – Overall appearance of a product.
1790594v1 11
12. Copyrights
Forms of expression protected, not
ideas, method, concept or
principle. Not facts or information
(telephone book listings).
Live music performances protected,
but otherwise, must be in fixed
form.
1790594v1 12
13. Protected – Books, music, sound
recordings, photographs, sculptures,
architecture, computer programs.
Copyright covers derivative works and
rights of performance. Last for lifetime
plus 70 years.
1790594v1 13
14. Damages for infringement include
actual and statutory damages and
attorney’s fees if registered within 3
months.
1790594v1 14
15. Trade Secrets
Information that is
(1) not generally known,
(2) valuable, and
(3) maintained with secrecy.
Can protect secrets forever.
1790594v1 15
16. Patents
Utility patent – 20 year monopoly for
(1) original,
(2) useful, and
(3) non-obvious applications.
E=mc2 is just an idea, a theory and is
not subject to patent.
1790594v1 16
17. Design patents – 14 year monopoly for
new, original and ornamental designs
for articles of manufacture. Need not
be useful. Similar in some ways to
copyright, but patents prevent reverse
engineering. Example: Coca Cola
bottle (also a protected trademark).
1790594v1 17
18. Start at about $10,000 and average
3 years to prosecute.
1790594v1 18
19. Trademark Requirements
• More than token use in a commercial
context.
• Physically associated with the good or on
docs physically associated with sale.
• Not confusingly similar to existing mark.
1790594v1 19
20. Trade names – important to distinguish
Service Mark – ok if mark used on
advertising or promotional materials
1790594v1 20
21. If your website functions only to
advertise your own business
(www.buchalter.com), then it is not a
service mark, it is just an address on
the internet.
To trademark a last name (Wheeler’s
Law Services), must have proof of
distinctiveness.
1790594v1 21