Enzyme Environmental Solutions Inc (EESO)

[Groundhog1210]

Purdue -- I don't think intangible assets can be valued up after they are put on the books. You are describing a method for establishing the initial entry if they were acquired through issuance of closely held stock or some other exchange where the value is not objectively determined. Also, discounted cash flows is one way you can use to determine if the intangible should be written down (impaired.) In EESO's case this is an example of where the financial statements will not reflect the true value of the company.