| “Section 197 Intangibles” include the following: |
- Goodwill;
- Going concern value;
- Workforce in place;
- Business books and records, operating systems, or any other information base (including customer lists),
- Any patent, copyright, formula, process, design, pattern, know-how, format, or other similar item,
- Any customer-based intangibles (such as composition of market, market share, and other value resulting from future provision of goods or services through relationships with customers);
- Any supplier-based intangible (such as value resulting from future acquisitions of goods or services through relationships with suppliers);
- Any license, permit, or other government-granted right,
- Any covenant not to compete entered into in connection with an acquisition ; and
- Any franchise, trademark, or trade name.
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