Adam Smith's three sources of wealth creation-land, labor, and capital-have long been the factors that determine what a business is worth. Over the past few decades, however, a fourth factor, intellectual capital, has become increasingly important, yet difficult to quantify in the valuation equation.The Handbook of Business Valuation and Intellectual Property Analysis features the contributions of experts from leading valuation, accounting, investment banking, and law firms, and provides a comprehensive review of contemporary valuation issues related to businesses, securities, and intellectual property.