Do you have protected music, art, books, or other artistic aspects of your business? These items should be broken out under artistic intangible assets on your financial statements to demonstrate as well as measure their financial value over time. The same is true for contractual agreements that you have with other vendors or service providers such as a below-market-rate loan or office lease. A customer base that provides recurring revenue can be defined and measured under MACCT as well as proprietary software and other technology designed to support your business.
Other intangible assets may include your logo, brand names, advertising jingles, trademarks, newspaper mastheads, domain names, noncompete agreements, water or mineral rights, databases, secret formulas, franchise agreements, production backlog or even photographs. A key to your intangible assets is to look for documentation, such as a record of your cost to produce it.
Also consider the potential value to a buyer if you sold that asset separately. With this proprietary system, a new buyer can begin business with few problems. All franchisors have manuals for operations, marketing, and numerous other aspects of their business. Your business may have similar assets.
After identifying any such assets, determine if they can be sold, licensed, exchanged, rented or transferred separate from the business. If so, it is likely they would be capitalized in a purchase price allocation and recognized for the value they have. This is good news when the time comes to sell or exit your business, but also when you need an influx of capital for growth right now. Lenders or private equity investors will be able to see this blue sky value by the adjustments you make to the financial statements.
The normal hue of the sky during the daytime is a pinkish-red; however, in the vicinity of the setting or rising sun it is blue. This is the exact opposite of the situation on Earth. However, during the day the sky is a yellow-brown "butterscotch" color. On Mars, Rayleigh scattering is usually a very small effect.
In fact, the human eye sees green better than any color in the spectrum. More atmosphere means more molecules to scatter the violet and blue light away from your eyes. This is why sunsets are often yellow, orange, and red.
Well when the sun sets, it is lower down and the light has further to travel. Light is made up of all different colours - that's why we get rainbows. Blue light can't travel very far so much of it 'scatters' out before it reaches us. But red light can, which is why the sky appears more red and pink than usual.
Home Trending Questions What is the blue sky? What is the blue sky? Last Updated: October 7, Answered by Akash. Blue light is scattered in all directions by the tiny molecules of air in Earth's atmosphere.
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