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A specialist can appraise the value of a copyright or catalog of copyrights, but in general, value comes from use and/or licensing. When a music publisher says a certain catalog is worth, say, $2 million, they mean they have brought in $2 million in licensing fees from that catalog.

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14y ago

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Will copyrights depreciate?

Copyrights are amortized, only if its value and life are reasonably estimable. Must be evaluated annually to check for impairment.


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