HIDDEN WEALTH
A business entity may die but its brand remains alive. A business entity may become sick but its brand remains healthy. A business entity may become bankrupt but its brand remains sound. Lot of companies have been filing for bankruptcy in U.S. courts due to recession but they should not ignore their brand value."Linens 'N Things" which filed for bankruptcy has earned a boon of life with the purchase of its name and logos at a consideration of approximately US $ 1 Million by two investment groups namely "Hilco Consumer Capital" and "Gordon brothers Brands" Thus the retailer "Linens 'N Things" which filed for bankruptcy was blessed with the intangible gain which was hidden in its good will. This real time story suggests the importance of brand valuation and recognition of intangible assets.