Just to clarify, the main reason that the "Coca-Cola" tradename is not a recognized asset is because it was generated by the Company and not purchased, not beca

Just to clarify, the main reason that the "Coca-Cola" tradename is not a recognized asset is because it was generated by the Company and not purchased, not because of how difficult it is to value. I agree that accounting is very different than it was ten years ago, but I think that has more to do with SOX and the increased requirements related to financial controls. The FASB (accounting rule-making body) has tried to improve the disclosures for those items that are difficult to value, but the subjectivity of these valuations will continue to exist for the foreseeable future.