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Intangibles Measurement II: Investment
Here’s the next installment in my intangibles measurement series. I always warn folks that this the most radical of the three types of intangible measurement, although it shouldn’t be. Today, any money...
View ArticleThe Hulu IPO: Wrong thinking on intangibles accounting hurting its chances
The internet television video company Hulu is reportedly considering an IPO. But, reports the NY Times, the company “evidently makes little in profit.” I am not privy to their numbers but I can tell...
View ArticleI-Capex Is the New Capital Expenditure
Capital expenditure (capex) is an accounting concept that has ingeniously supported the tangible economy for centuries. It allows a company to apply to its balance sheet the cost of investments in its...
View ArticleMeasuring Intangibles: The Simple and Elegant Answer
A few years ago, a colleague from the Institute of Management Consultants, Michael Egan, approached me after I gave a keynote address on intangibles at the Institute’s annual conference. Michael’s firm...
View ArticleWhy are intangibles not on the balance sheet?
Up until the 1970’s, the consumers of financials—managers, analysts, investors and bankers—had a much easier job. They had three sets of information by which to measure their investments. Balance...
View ArticleIntangible Capital Expenditures: How to track your annual i-capex
Last week, in my interview of Alan Anderson and Chuck Hulten on accounting and intangibles, Alan made a statement that has stuck with me: That in all his travels in his own business and through his...
View ArticleAnalyzing I-Capex: How to understand the return on your intangible capital...
This is a follow-up to yesterday’s post about intangible capital expenditure. When you are starting out, an i-capex report will just be a separate report in your accounting system or in a spreadsheet...
View ArticleWill Intangibles Ever Go on the Balance Sheet?
This week, we’ve been talking about collecting data on intangibles investment. This discussion seems to beg the question of how it will be used. In contemporary accounting, the investment by an...
View ArticleImagine that. Measuring intangible investment at the company level?!
To date, economists have focused on measuring intangibles at the macroeconomic level. And they have developed compelling data showing the growing importance of intangibles to economic growth. But...
View ArticleWe’re looking at it all wrong: the intangible information gap
I have been really heartened to see more attention to the way that the intangible information gap skews investors’ understanding of what’s really going on in today’s knowledge-driven companies. This...
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