Posted by Christina Oehler on Wednesday, July 22, 2015. Last weekend, one cat went under the knife to get neutered, a common pet procedure. Unfortunately for the cat, this did not look like a very fun experience. But luckily, for our entertainment, his owners were able to capture some pretty amazing candid photos of their cat's reaction to the procedure.
Complementary assets are assets, infrastructure or capabilities needed to support the successful commercialization and marketing of a technological innovation, other than those assets fundamentally associated with that innovation. The term was first coined by David Teece.
The most common intangible asset is goodwill. Goodwill is the common name used to describe the excess of the cost of an acquired enterprise over the sum of identifiable net assets. The first challenge in deciding whether to include or exclude such assets from the ratios deals with valuation.