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Published in:
1992 | OriginalPaper | Chapter
Introduction
Author : T. H. Donaldson
Published in: The Treatment of Intangibles
Publisher: Macmillan Education UK
Included in: Professional Book Archive
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Attitudes to intangibles are changing. Bankers traditionally thought of intangible assets as worthless, and deducted them from net worth to arrive at tangible net worth; they then used tangible net worth in calculating leverage and other ratios for analysis and for covenants in loan agreements.