The Economic Reality of Deposit Intangibles: A Reply.
反驳了客户基础无形资产具有独立于商誉的价值的观点，分析了无形资产的识别与可分离性，聚焦于客户存款关系。
Abstract Attempts to show that customer-base intangibles do not have a value which is separate and distinct from goodwill. Identification and separability of intangibles; Identified intangibles; Customer deposit relationships.