"It all hinges on the future value of these assets, " says Mac Irvin, chief financial officer for Sungevity, an Oakland, Calif. solar startup.

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The greater flexibility of the new policies will reduce the valuation of taxpayer assets and reduce the value of the future income component used to determine acceptable offers.

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The value of such assets is dependent on their future cashflows (dividends, interest and rents).

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In both cases what really makes the entity valuable and successful is the very special way the intangibles and tangible assets come together to generate a present value of future net income.

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