17. Core Deposits as a Special Type of Intangible Asset Valuation

  1. Zabihollah Rezaee

Published Online: 4 JAN 2012

DOI: 10.1002/9781118269169.ch17

Financial Services Firms: Governance, Regulations, Valuations, Mergers, and Acquisitions, Third Edition

Financial Services Firms: Governance, Regulations, Valuations, Mergers, and Acquisitions, Third Edition

How to Cite

Rezaee, Z. (2011) Core Deposits as a Special Type of Intangible Asset Valuation, in Financial Services Firms: Governance, Regulations, Valuations, Mergers, and Acquisitions, Third Edition, John Wiley & Sons, Inc., Hoboken, NJ, USA. doi: 10.1002/9781118269169.ch17

Publication History

  1. Published Online: 4 JAN 2012
  2. Published Print: 25 JUL 2011

ISBN Information

Print ISBN: 9780470604472

Online ISBN: 9781118269169

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Keywords:

  • core deposits;
  • intangible asset valuation;
  • internal revenue service position;
  • tax court cases;
  • cost savings approach

Summary

This chapter contains sections titled:

  • Concept of Core Deposit Base as an Intangible Asset

  • Internal Revenue Service Position on Core Deposits

  • Important Core Deposit Tax Court Cases

  • Deposits to Be Included in Valuation

  • Alternative Approaches to Valuing a Core Deposit Base

  • Core Deposit Base Life Estimation

  • Application of the Cost Savings Approach

  • Application of the Future Income Approach

  • Systemically Important Financial Institutions

  • Conclusion

  • Notes