The new corporate alternative minimum tax (CAMT) creates incentives for large companies to allocate more value to amortizing intangible assets and less value to assets like goodwill that do not ...

(1) Includes stock-based compensation expense; amortization of acquired intangible assets; restructuring-related charges; acquisition and integration-related costs; goodwill and intangible asset ...

These days, intangible assets—like brand reputation, organizational culture, intellectual property and human capital—drive growth and differentiation more than physical assets. A 2020 report by Ocean ...