Why a Ruritanian poltergeist can be as valuable as an automated processing plant

Jeremy Bullmore

In his regular column, Jeremy Bullmore reflects on the paradox of how assets are valued. Tangible assets, such as plants and machinery, are inevitably impermanent while the intangible assets represented by brands can endure forever.

Why a Ruritanian poltergeist can be as valuable as an automated processing plant

Jeremy Bullmore

Jeremy Bullmore reflects on the paradox of how assets are valued. Tangible assets, such as plants and machinery, are inevitably impermanent while the intangible assets represented by brands can endure forever

We're in the boardroom of a company that makes fast-moving consumer goods. At the heart of today's agenda is budget allocation for the forthcoming year. The two most prominent supplicants are the Production Director and the Marketing Director.

The Production Director has a meticulously prepared case for an increase in capital expenditure. A...

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