Healthcare Segments Where Trade Names Matter the Most

Unsurprisingly, within the broader healthcare services industry, trade names have the most value within retail-oriented segments like physical therapy and urgent care. The table below includes intangible asset values reported in business combination accounting (aka purchase price allocations) as a percentage of the overall value of the business. These values, which are typically determined by an independent appraisal firm, are developed for purposes of allocating the purchase consideration from a merger or acquisition to the individual asset categories, including identifiable intangible assets such as trade names.