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Calculated Intangible Value - CIV. A method of valuing a company's intangible assets. This calculation attempts to allocate a fixed value to intangible assets that does not change according to the company's market value. Examples of intangible assets include brand equity and proprietary technology.
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.