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Incremental Cash Flow Method

In: Intangibles in the World of Transfer Pricing

Author

Listed:
  • Marc Hayn

    (Deloitte)

  • Oliver Schlegel

    (Deloitte)

Abstract

The incremental cash flow method, also referred to as the “with or without method”, determines the value of an asset by comparing cash flow streams of an entity or the business holding the asset under review with what the cash flow streams of the same entity or business would be without the asset. The difference between these two cash flows is attributed to the asset under review and this provides a basis for determining its value. As the value of a specific asset is based on future income streams, the incremental cash flow method is classified as an income approach.

Suggested Citation

  • Marc Hayn & Oliver Schlegel, 2021. "Incremental Cash Flow Method," Springer Books, in: Björn Heidecke & Marc C. Hübscher & Richard Schmidtke & Martin Schmitt (ed.), Intangibles in the World of Transfer Pricing, edition 1, pages 315-324, Springer.
    • Handle: RePEc:spr:sprchp:978-3-319-73332-6_18
    DOI: 10.1007/978-3-319-73332-6_18
    as

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