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Return on Intangible Assets
Definition
A performance metric measuring the economic return generated by a company's intangible asset base, calculated as intangible-attributable earnings divided by the estimated value of intangible assets. Return on intangible assets enables benchmarking of intangible capital productivity across businesses and investment periods, and is a key indicator in assessing whether management is extracting full value from proprietary IP, brand, relationships, and data.
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