![]() The definition typically used in valuing software, at least as an operational component of a going-concern business enterprise, reflects the software's function in satisfying its users' needs. Computer software is sometimes defined as the programs that tell the computer what to do the broadest definition is that software includes everything that is not hardware. In order to analyze the various methods used to value computer software, it is useful to start with a definition of software. Software valuations are performed to quantify the collateral value of secured debt, to justify new debtor-in-possession financing, to assess a proposed plan of reorganization, to identify spinoff and asset divestiture opportunities, to structure software sale/leaseback transactions and to negotiate license and royalty rate agreements. Journal Article: There are many bankruptcy-related reasons to conduct a computer software valuation.
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