| BUSINESS NAME | |||||||
| GOODWILL | |||||||
| LIST OF PAST EFFORTS THAT HAVE MONETARY VALUE IN THREE SEGMENTS. | |||||||
| a) Justify it? b) Explain how they think they will earn a return on each past effort? c) How long would it take for an owner to pay it off? d) Will each past effort lose its value before it is paid off? |
|||||||
| LIST OF SEGMENT A - INTELLECTUAL PROPERTY | |||||||
| Headings | |||||||
| Advertising Logos | $ | ||||||
| Agreements - Agency | $ | ||||||
| Agreements - Favorable | $ | ||||||
| Association Memberships | $ | ||||||
| Audio presentations | $ | ||||||
| Broadcasting Rights | $ | ||||||
| Competitor Intelligentsia | $ | ||||||
| Computer software programs | $ | ||||||
| Contracts - historical | $ | ||||||
| Contractual agreements | $ | ||||||
| Copyright literary/artistic | $ | ||||||
| Costings historical | $ | ||||||
| Credit forms | $ | ||||||
| Customer lists - future | $ | ||||||
| Drawings - Dies/patterns | $ | ||||||
| - Equipment | $ | ||||||
| - jigs/mould | $ | ||||||
| - machinery | $ | ||||||
| - structural | $ | ||||||
| - tooling | $ | ||||||
| - working | $ | ||||||
| Employment agreements | $ | ||||||
| Files - historical | $ | ||||||
| Franchises | $ | ||||||
| Guarantee statements | $ | ||||||
| Invoice/statement terms | $ | ||||||
| Know-how product knowledge | $ | ||||||
| Labels | $ | ||||||
| Licenses assignable | $ | ||||||
| Manufacturing licences | $ | ||||||
| Manuals - Instruction | $ | ||||||
| - Management procedures | $ | ||||||
| - Operation procedures | $ | ||||||
| - Production procedures | $ | ||||||
| - Quality assurance | $ | ||||||
| - Service | $ | ||||||
| Material analysis | $ | ||||||
| Methods | $ | ||||||
| Names registered | $ | ||||||
| New product development | $ | ||||||
| Options | $ | ||||||
| Patents | $ | ||||||
| Patent applications | $ | ||||||
| Product - research | $ | ||||||
| - results | $ | ||||||
| - standards approvals | $ | ||||||
| - tests | $ | ||||||
| INTELLECTUAL PROPERTY CARRIED FORWARD | $ | ||||||
| Safety regulations | $ | ||||||
| Sales statistics | $ | ||||||
| Service agreements | $ | ||||||
| Staff training | $ | ||||||
| Stationery ¬ printed | $ | ||||||
| Technical libraries | $ | ||||||
| Trade secrets | $ | ||||||
| Translations/adaptations | $ | ||||||
| Warranty statements | $ | ||||||
| Video presentations | $ | ||||||
| TOTAL INTELLECTUAL PROPERTY | $ _______ | ||||||
| a) Justify it? b) Explain how they think they will earn a return on each past effort? c) How long would it take for an owner to pay it off? d) Will each past effort lose its value before it is paid off? |
|||||||
| LIST OF SEGMENT B COMMERCIAL PROPRIETORSHIP | |||||||
| Headings | $ | ||||||
| Advertising to establish the business name | $ | ||||||
| Affected by Tariffs concessions bylaws government subsidies | $ | ||||||
| Or restrictions | $ | ||||||
| Agencies general | $ | ||||||
| Aids to manufacture assembly drawings | $ | ||||||
| Attraction force that brings in custom repeat business | $ | ||||||
| Borrowing capacity of business | $ | ||||||
| Bounties | $ | ||||||
| Cash flow | $ | ||||||
| Catalogues - engineering | $ | ||||||
| - general information | $ | ||||||
| - profiles | $ | ||||||
| - sales | $ | ||||||
| Conjunction costs (position of affairs at a particular moment) | $ | ||||||
| Costs of business | $ | ||||||
| Council variations | $ | ||||||
| Credit instruments long term agreement | $ | ||||||
| Credit rating | $ | ||||||
| Current quotations | $ | ||||||
| Customer - analysis | $ | ||||||
| - current lists | $ | ||||||
| - intelligentsia | $ | ||||||
| - strengths | $ | ||||||
| Dividend retention policy | $ | ||||||
| Employee files | $ | ||||||
| Employment recruitment replacement costs | $ | ||||||
| Financial deposit structure | $ | ||||||
| Fixtures/fastenings | $ | ||||||
| Inventions | $ | ||||||
| Jigs | $ | ||||||
| Key staff | $ | ||||||
| Maintenance costs/consistency | $ | ||||||
| Manufacturing drawings | $ | ||||||
| Marketing organisation | $ | ||||||
| Material available | $ | ||||||
| Medical safety records | $ | ||||||
| Moulds | $ | ||||||
| COMMERCIAL PROPRIETORSHIP CARRIED FORWARD | $ | ||||||
| Pamphlets | $ | ||||||
| Patterns | $ | ||||||
| Plant - Average economic life | $ | ||||||
| - Utilisation | $ | ||||||
| Product drawings | $ | ||||||
| Product written into large user and government specifications | $ | ||||||
| Quotation file | $ | ||||||
| Raw material discount preferences | $ | ||||||
| Saleability of the assets | $ | ||||||
| Sales contracts | $ | ||||||
| Share of total market in South Australia / Whole of Australia | $ | ||||||
| Shaping tools | $ | ||||||
| Small tools | $ | ||||||
| Trade names | $ | ||||||
| Trade processes continuance of expertise, risk factor | $ | ||||||
| To retain personnel | $ | ||||||
| Value of acquaintance between men and things | $ | ||||||
| Etc. | $ | ||||||
| $ | |||||||
| TOTAL COMMERCIAL PROPRIETORSHIP | $ ______ | ||||||
| a) Justify it? b) Explain how they think they will earn a return on each past effort? c) How long would it take for an owner to pay it off? d) Will each past effort lose its value before it is paid off? |
|||||||
| LIST OF SEGMENT C - CONCEPTUAL PROPRIETORSHIP | |||||||
| Headings | |||||||
| Capitalisation of potential earnings hoped for | $ | ||||||
| - are they sustainable? | $ | ||||||
| Advantageous financial relationship | $ | ||||||
| A well prepared balance sheet over a period of years | $ | ||||||
| Accident insurance work cover risk factor insurance premiums | $ | ||||||
| Capitalisation of difference between debtors and creditors | $ | ||||||
| Capitalisation based on gross takings | $ | ||||||
| Capitalisation based on quantity of goods turnover | $ | ||||||
| Certainty of growth future advertising | $ | ||||||
| Drawing plans | $ | ||||||
| Expansion restrictions | $ | ||||||
| Fierceness of the competition | $ | ||||||
| Highway / street variations | $ | ||||||
| Income determined for the time by the state of the market | $ | ||||||
| Merging to suit stockholders of two businesses | $ | ||||||
| Neighbours | $ | ||||||
| Noise and pollution condition relating to the business | $ | ||||||
| Plant utilisation | $ | ||||||
| Plant spare parts availability | $ | ||||||
| Profit sharing in gifts services etc with staff | $ | ||||||
| Quality of products on offer compared to competition | $ | ||||||
| Stability of the industry | $ | ||||||
| Superannuation offered well established and the other employee services | $ | ||||||
| Tenancy agreement | $ | ||||||
| Verbal agency agreement | $ | ||||||
| Verbal contractual agreement | $ | ||||||
| Zoning regulations | $ | ||||||
| Etc. | $ | ||||||
| CONCEPTUAL PROPRIETORSHIP TOTAL | $ _______ | ||||||
| TOTALS | $ _______ | ||||||
| COMMERCIAL PROPRIETORSHIP TOTAL | $ _______ | ||||||
| CONCEPTUAL PROPRIETORSHIP TOTAL | $ _______ | ||||||
| INTELLECTUAL PROPRIETORSHIP TOTAL | $ _______ | ||||||
| PAST EFFORT WITH FUTURE RETURN‚ | $ _______ | ||||||
| TOTAL GOODWILL | + |
$ _______ | |||||
| NO EFFORT WITH REDUCTION IN FUTURE RETURN | $ _______ | ||||||
| (LESS) TOTAL BAD WILL | - |
$ _______ | |||||
| MINIMAL EFFORT WITH FUTURE RETURN | $ _______ | ||||||
| TOTAL POTENTIAL | + |
$ _______ | |||||
| GRAND TOTAL GOODWILL | $ _______ | ||||||
Postal Address: P.O. Box 1043, Kensington Gardens, SA 5068 Phone: 0428 832 423
Fax: (08) 8464 0464 Email: marketing@machineryshowroom.net
Copyright 2008 Machinery Showroom