The dominance of intellectual property -- Defining intangible assets and intellectual property -- Intangible assets and the business enterprise -- Accounting and tax issues -- Market value and accounting value -- Valuation principles and techniques -- Market and cost approaches -- Income approach : defining the economic contribution -- Income approach : capitalization of economic contribution -- Income approach : economic life -- When theory meets practice -- Licensing, royalty rates, and valuation -- Valuation issues in transfer pricing -- Special valuation situations --Valuation international -- Intangible assets in the utility industry -- Domain name valuation -- Early-state technology valuation -- Unique aspects of the not-for-profit organization.