Special Opportunities Fund (Special Opportunities Fund) Intangible Assets : $0.00 Mil (As of Dec. 2023)

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What is Special Opportunities Fund Intangible Assets?

Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. Special Opportunities Fund's intangible assets for the quarter that ended in Dec. 2023 was $0.00 Mil.

Special Opportunities Fund Intangible Assets Historical Data

The historical data trend for Special Opportunities Fund's Intangible Assets can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

* Premium members only.

Special Opportunities Fund Intangible Assets Chart

Special Opportunities Fund Annual Data

Trend

Dec17

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Dec22

Dec23

Intangible Assets

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Special Opportunities Fund Semi-Annual Data
	Dec17	Jun18	Dec18	Jun19	Dec19	Jun20	Dec20	Jun21	Dec21	Jun22	Dec22	Jun23	Dec23
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Special Opportunities Fund Intangible Assets Calculation

Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. Examples of intangible assets include trade secrets, copyrights, patents, trademarks. If a company acquires assets at the prices above the book value, it may carry goodwill on its balance sheet. Goodwill reflects the difference between the price the company paid and the book value of the assets.

Special Opportunities Fund (NYSE:SPE) Intangible Assets Explanation

If a company (company A) received a patent through their own work, though it has value, it does not show up on its balance sheet as an intangible asset. However, if company A sells this patent to company B, it will show up on company B's balance sheet as an intangible asset.

The same applies to brand names, trade secrets etc. For instance, Coca-Cola's brand is extremely valuable, but the brand does not appear on its balance sheet, because the brand was never acquired.

Some intangibles are amortized. Amortization is the depreciation of intangible assets.

Many intangibles are not amortized. They may still be written down when the company decides the asset is impaired.

Whenever you see an increase in goodwill over a number of years, you can assume it's because the company is out buying other businesses above book value. GOOD if buying businesses with durable competitive advantage.

If goodwill stays the same, the company when acquiring other companies is either paying less than book value or not acquiring. Businesses with moats never sell for less than book value.

Intangibles acquired are on balance sheet at fair value.

Internally developed brand names (Coke, Wrigleys, Band-Aid) however are not reflected on the balance sheet.

One of the reasons competitive advantage power can remain hidden for so long.

Be Aware

Companies may change the way intangible assets are amortized, and this will affect their reported earnings.

Special Opportunities Fund Intangible Assets Related Terms

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Special Opportunities Fund (Special Opportunities Fund) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Financial Services » Asset Management » Special Opportunities Fund Inc (NYSE:SPE) » Definitions » Intangible Assets

Comparable Companies

Traded in Other Exchanges

N/A

Address

615 East Michigan Street, Milwaukee, WI, USA, 53202

Website

https://www.specialopportunitiesfundinc.com

Special Opportunities Fund Inc is the United States based closed-end diversified management investment company. Its investment objective is to have the total return. The company's investment portfolio consists of investment companies, common stocks, money market funds, commodity partnerships, preferred stocks, convertible bonds, liquidating trusts, promissory notes, senior unsecured notes, warrants, rights, corporate notes and corporate bonds. In addition, it also makes investments in construction materials, consumer finance, healthcare equipment and supplies, independent power and renewable electricity producers, insurance, personal products, professional services and real estate investment trusts.

Executives

Phillip Goldstein	director, officer: Chairman and Secretary	60 HERITAGE DRIVE, PLEASANTVILLE NY 10570
Gerald Hellerman	director, officer: CCO	5431 NW 21ST AVE., BOCA RATON FL 33496
Rajeev P Das	officer: Vice President	250 PEHLE AVE., SUITE 708, SADDLE BROOK NJ 07663
Charles C Walden	director	C/O INSURED MUNICIPAL INCOME FUND INC., 615 EAST MICHIGAN STREET, MILWAUKEE WI 53202
Marc Lunder	director	C/O SPECIAL OPPORTUNITIES FUND, INC., 615 EAST MICHIGAN STREET, MILWAUKEE WI 53202
Ben H Harris	director	C/O US BANCORP FUND SERVICES, 777 EAST WISCONSIN AVE., MILWAUKEE WI 53202
Andrew Dakos	director, officer: President	250 PEHLE AVE., SUITE 708, SADDLE BROOK NJ 07663
Steven Samuels	other: Investment Adviser Principal	72 COLEYTOWN ROAD, WESTPORT CT 06882
Stephanie Darling	other: Officer of the Inv. Adviser	250 PEHLE AVE., SUITE 708, SADDLE BROOK NJ 07663
James M Chadwick	director	C/O IMPERIAL HOLDINGS, INC., 701 PARK OF COMMERCE BLVD., #301, BOCA RATON FL 33487
Relative Value Partners, Llc	10 percent owner	1033 SKOKIE BOULEVARD, SUITE 470, NORTHBROOK IL 60062
Karpus Management, Inc.	10 percent owner	183 SULLY'S TRAIL, PITTSFORD NY 14534
Investors Bulldog	10 percent owner	PARK 80 WEST PLAZA TWO, SUITE 750, SADDLE BROOK NJ 07663
Full Value Advisors Llc	10 percent owner	PARK 80 WEST, 250 PEHLE AVE., SUITE 708, SADDLE BROOK NJ 07663
Ag Ubs	10 percent owner	600 WASHINGTON BLVD., STAMFORD CT 06901