Staff View: Net Operating Losses: How Much Are These "Assets" Really Worth?

Net Operating Losses: How Much Are These "Assets" Really Worth?

Bibliographic Details
Main Authors:	Catanach, Anthony, Rhoades, Shelley
Format:	Villanova Faculty Authorship
Language:	English
Published:	2006
Online Access:	http://ezproxy.villanova.edu/login?url=https://digital.library.villanova.edu/Item/vudl:175306

Main Authors:

Catanach, Anthony, Rhoades, Shelley

Format:

Villanova Faculty Authorship

Language:

English

Published:

2006

Online Access:

http://ezproxy.villanova.edu/login?url=https://digital.library.villanova.edu/Item/vudl:175306

id	vudl:175306
record_format	vudl
institution	Villanova University
collection	Digital Library
modeltype_str_mv	vudl-system:CollectionModel vudl-system:CoreModel vudl-system:ResourceCollection
datastream_str_mv	PARENT-QUERY PARENT-LIST DC THUMBNAIL AUDIT PARENT-LIST-RAW AGENTS LEGACY-METS MEMBER-QUERY STRUCTMAP RELS-EXT LICENSE PROCESS-MD MEMBER-LIST-RAW
hierarchytype
hierarchy_all_parents_str_mv	vudl:175272 vudl:172968 vudl:641262 vudl:3 vudl:1
sequence_vudl_175272_str	0000000012
hierarchy_top_id	vudl:641262
hierarchy_top_title	Villanova Faculty Publications
fedora_parent_id_str_mv	vudl:175272
hierarchy_first_parent_id_str	vudl:175306
hierarchy_parent_id	vudl:175272
hierarchy_parent_title	Catanach Anthony
hierarchy_sequence_sort_str	0000000012
hierarchy_sequence	0000000012
spelling	Net Operating Losses: How Much Are These "Assets" Really Worth? Catanach, Anthony Rhoades, Shelley Today's bankers face the daunting challenge of valuing a variety of intangible assets when making credit decisions. Unidentifiable intangibles like goodwill and identifiable intangibles related to technology-based assets like unpatented technologies, databases and trade secrets all pose significant valuation problems for commercial lenders. However, another class of intangibles recently has reappeared to further complicate underwriting decisions: the net operating loss (NOL) tax asset. 2006 Villanova Faculty Authorship vudl:175306 Commercial Lending Review 21(4), July-August 2006, 9-18. en
dc.title_txt_mv	Net Operating Losses: How Much Are These "Assets" Really Worth?
dc.creator_txt_mv	Catanach, Anthony Rhoades, Shelley
dc.description_txt_mv	Today's bankers face the daunting challenge of valuing a variety of intangible assets when making credit decisions. Unidentifiable intangibles like goodwill and identifiable intangibles related to technology-based assets like unpatented technologies, databases and trade secrets all pose significant valuation problems for commercial lenders. However, another class of intangibles recently has reappeared to further complicate underwriting decisions: the net operating loss (NOL) tax asset.
dc.date_txt_mv	2006
dc.format_txt_mv	Villanova Faculty Authorship
dc.identifier_txt_mv	vudl:175306
dc.source_txt_mv	Commercial Lending Review 21(4), July-August 2006, 9-18.
dc.language_txt_mv	en
author	Catanach, Anthony Rhoades, Shelley
spellingShingle	Catanach, Anthony Rhoades, Shelley Net Operating Losses: How Much Are These "Assets" Really Worth?
author_facet	Catanach, Anthony Rhoades, Shelley
dc_source_str_mv	Commercial Lending Review 21(4), July-August 2006, 9-18.
format	Villanova Faculty Authorship
author_sort	Catanach, Anthony
dc_date_str	2006
dc_title_str	Net Operating Losses: How Much Are These "Assets" Really Worth?
description	Today's bankers face the daunting challenge of valuing a variety of intangible assets when making credit decisions. Unidentifiable intangibles like goodwill and identifiable intangibles related to technology-based assets like unpatented technologies, databases and trade secrets all pose significant valuation problems for commercial lenders. However, another class of intangibles recently has reappeared to further complicate underwriting decisions: the net operating loss (NOL) tax asset.
title	Net Operating Losses: How Much Are These "Assets" Really Worth?
title_full	Net Operating Losses: How Much Are These "Assets" Really Worth?
title_fullStr	Net Operating Losses: How Much Are These "Assets" Really Worth?
title_full_unstemmed	Net Operating Losses: How Much Are These "Assets" Really Worth?
title_short	Net Operating Losses: How Much Are These "Assets" Really Worth?
title_sort	net operating losses: how much are these "assets" really worth?
publishDate	2006
normalized_sort_date	2006-01-01T00:00:00Z
language	English
collection_title_sort_str	net operating losses: how much are these "assets" really worth?
relsext.itemID_txt_mv	oai:digital.library.villanova.edu:vudl:175306
relsext.hasModel_txt_mv	http://hades.library.villanova.edu:8080/rest/vudl-system:CollectionModel http://hades.library.villanova.edu:8080/rest/vudl-system:CoreModel http://hades.library.villanova.edu:8080/rest/vudl-system:ResourceCollection
fgs.type_txt_mv	http://www.w3.org/ns/ldp#BasicContainer http://fedora.info/definitions/v4/repository#Resource http://fedora.info/definitions/v4/repository#Container http://www.w3.org/ns/ldp#Container http://www.w3.org/ns/ldp#Resource http://www.w3.org/ns/ldp#RDFSource
fgs.lastModifiedDate_txt_mv	2021-04-12T19:08:37.964Z
fgs.label_txt_mv	Net Operating Losses: How Much Are These "Assets" Really Worth?
fgs.createdDate_txt_mv	2013-01-22T04:34:20.404Z
relsext.isMemberOf_txt_mv	http://hades.library.villanova.edu:8080/rest/vudl:175272
fgs.ownerId_txt_mv	diglibEditor
fgs.lastModifiedBy_txt_mv	fedoraAdmin
relsext.sequence_txt_mv	vudl:175272#12
relsext.hasLegacyURL_txt_mv	http://digital.library.villanova.edu/Villanova%20Digital%20Collection/Faculty%20Fulltext/Catanach%20Anthony/CatanachAnthony-0a5a0e2a-5c14-405c-a59e-47166a606c05.xml
fgs.createdBy_txt_mv	fedoraAdmin
fgs.state_txt_mv	Active
relsext.sortOn_txt_mv	title
has_order_str	no
agent.name_txt_mv	Falvey Memorial Library, Villanova University
license.mdRef_str	http://digital.library.villanova.edu/copyright.html
license_str	protected
has_thumbnail_str	true
THUMBNAIL_contentDigest_digest_str	203c69e18f4f46c81e9892448d2c07cd
first_indexed	2014-01-12T00:35:47Z
last_indexed	2021-04-12T19:33:51Z
_version_	1785892968460189696
subpages

vudl:175306

record_format

vudl

institution

Villanova University

collection

Digital Library

modeltype_str_mv

vudl-system:CollectionModel
vudl-system:CoreModel
vudl-system:ResourceCollection

datastream_str_mv

PARENT-QUERY
PARENT-LIST
DC
THUMBNAIL
AUDIT
PARENT-LIST-RAW
AGENTS
LEGACY-METS
MEMBER-QUERY
STRUCTMAP
RELS-EXT
LICENSE
PROCESS-MD
MEMBER-LIST-RAW

hierarchytype

hierarchy_all_parents_str_mv

vudl:175272
vudl:172968
vudl:641262
vudl:3
vudl:1

sequence_vudl_175272_str

0000000012

hierarchy_top_id

vudl:641262

hierarchy_top_title

Villanova Faculty Publications

fedora_parent_id_str_mv

vudl:175272

hierarchy_first_parent_id_str

vudl:175306

hierarchy_parent_id

vudl:175272

hierarchy_parent_title

Catanach Anthony

hierarchy_sequence_sort_str

0000000012

hierarchy_sequence

0000000012

spelling

Net Operating Losses: How Much Are These "Assets" Really Worth?
Catanach, Anthony
Rhoades, Shelley
Today's bankers face the daunting challenge of valuing a variety of intangible assets when making credit decisions. Unidentifiable intangibles like goodwill and identifiable intangibles related to technology-based assets like unpatented technologies, databases and trade secrets all pose significant valuation problems for commercial lenders. However, another class of intangibles recently has reappeared to further complicate underwriting decisions: the net operating loss (NOL) tax asset.
2006
Villanova Faculty Authorship
vudl:175306
Commercial Lending Review 21(4), July-August 2006, 9-18.
en

dc.title_txt_mv

Net Operating Losses: How Much Are These "Assets" Really Worth?

dc.creator_txt_mv

Catanach, Anthony
Rhoades, Shelley

dc.description_txt_mv

Today's bankers face the daunting challenge of valuing a variety of intangible assets when making credit decisions. Unidentifiable intangibles like goodwill and identifiable intangibles related to technology-based assets like unpatented technologies, databases and trade secrets all pose significant valuation problems for commercial lenders. However, another class of intangibles recently has reappeared to further complicate underwriting decisions: the net operating loss (NOL) tax asset.

dc.date_txt_mv

2006

dc.format_txt_mv

Villanova Faculty Authorship

dc.identifier_txt_mv

vudl:175306

dc.source_txt_mv

Commercial Lending Review 21(4), July-August 2006, 9-18.

dc.language_txt_mv

author

Catanach, Anthony
Rhoades, Shelley

spellingShingle

Catanach, Anthony
Rhoades, Shelley
Net Operating Losses: How Much Are These "Assets" Really Worth?

author_facet

Catanach, Anthony
Rhoades, Shelley

dc_source_str_mv

Commercial Lending Review 21(4), July-August 2006, 9-18.

format

Villanova Faculty Authorship

author_sort

Catanach, Anthony

dc_date_str

2006

dc_title_str

Net Operating Losses: How Much Are These "Assets" Really Worth?

description

title

Net Operating Losses: How Much Are These "Assets" Really Worth?

title_full

Net Operating Losses: How Much Are These "Assets" Really Worth?

title_fullStr

Net Operating Losses: How Much Are These "Assets" Really Worth?

title_full_unstemmed

Net Operating Losses: How Much Are These "Assets" Really Worth?

title_short

Net Operating Losses: How Much Are These "Assets" Really Worth?

title_sort

net operating losses: how much are these "assets" really worth?

publishDate

2006

normalized_sort_date

2006-01-01T00:00:00Z

language

English

collection_title_sort_str

net operating losses: how much are these "assets" really worth?

relsext.itemID_txt_mv

oai:digital.library.villanova.edu:vudl:175306

relsext.hasModel_txt_mv

http://hades.library.villanova.edu:8080/rest/vudl-system:CollectionModel
http://hades.library.villanova.edu:8080/rest/vudl-system:CoreModel
http://hades.library.villanova.edu:8080/rest/vudl-system:ResourceCollection

fgs.type_txt_mv

http://www.w3.org/ns/ldp#BasicContainer
http://fedora.info/definitions/v4/repository#Resource
http://fedora.info/definitions/v4/repository#Container
http://www.w3.org/ns/ldp#Container
http://www.w3.org/ns/ldp#Resource
http://www.w3.org/ns/ldp#RDFSource

fgs.lastModifiedDate_txt_mv

2021-04-12T19:08:37.964Z

fgs.label_txt_mv

Net Operating Losses: How Much Are These "Assets" Really Worth?

fgs.createdDate_txt_mv

2013-01-22T04:34:20.404Z

relsext.isMemberOf_txt_mv

http://hades.library.villanova.edu:8080/rest/vudl:175272

fgs.ownerId_txt_mv

diglibEditor

fgs.lastModifiedBy_txt_mv

fedoraAdmin

relsext.sequence_txt_mv

vudl:175272#12

relsext.hasLegacyURL_txt_mv

http://digital.library.villanova.edu/Villanova%20Digital%20Collection/Faculty%20Fulltext/Catanach%20Anthony/CatanachAnthony-0a5a0e2a-5c14-405c-a59e-47166a606c05.xml

fgs.createdBy_txt_mv

fedoraAdmin

fgs.state_txt_mv

Active

relsext.sortOn_txt_mv

title

has_order_str

agent.name_txt_mv

Falvey Memorial Library, Villanova University

license.mdRef_str

http://digital.library.villanova.edu/copyright.html

license_str

protected

has_thumbnail_str

true

THUMBNAIL_contentDigest_digest_str

203c69e18f4f46c81e9892448d2c07cd

first_indexed

2014-01-12T00:35:47Z

last_indexed

2021-04-12T19:33:51Z

_version_

1785892968460189696

subpages

The use of this material may be subject to the copyright law of the United States (Title 17, United States Code) or other third party terms and conditions. The person using the material is responsible for any use or infringement of third party rights.

Disclaimer Of Liability

Villanova University makes no warranty, express or implied, and hereby disclaims all warranties with regard to the information and materials provided, including implied warranties of merchantability, fitness for a particular purpose, or non-infringement, and assumes no legal liability or responsibility for the accuracy, completeness, currency or usefulness of any material displayed or distributed through the Digital Library. Any use or reliance upon such information and materials is at your own risk. In no event will Villanova University be liable to you or any third party for any damages or losses whatsoever resulting from or caused by the Digital Library or its contents, or your access or use thereof.

Disclaimer Of Endorsement

Reference herein to any specific opinion, viewpoint, individual, commercial product, process, or service by trade name, trademark, manufacturer, or otherwise, does not necessarily constitute or imply its endorsement or recommendation, or any assertion or evaluation as to its validity or veracity, by Villanova University. The views and opinions of authors expressed herein do not necessarily state or reflect those of Villanova University and shall not be used for advertising or product endorsement purposes.

Net Operating Losses: How Much Are These "Assets" Really Worth?

Rights Information

Disclaimer Of Liability

Disclaimer Of Endorsement

Accessibility Statement

Net Operating Losses: How Much Are These "Assets" Really Worth?

Similar Items

Rights Information

Disclaimer Of Liability

Disclaimer Of Endorsement

Accessibility Statement