THE VALUATION OF HEALTH-CARE INTANGIBLE ASSETS

Health care entities (and especially medical practices) are valued for a number of reasons: sale transaction pricing and structuring, merger formation and dissolution, taxation and regulatory compliance, and li tigation support and dispute resolution. The identification and quanti fication of the entity's intangible assets are often the most importan t aspects of the valuation. This article illustrates the generally acc epted methods for valuing health care-related intangible assets.