How is a bank core deposit intangible asset valued?

Core deposits can be valued a number of ways. Generally a cost savings method, an income approach, is utilized when valuing an acquired core deposit base. This is the approach that was allowed in the Citizens and Southern Bancorporation Tax Court Case and other subsequent cases involving core deposit intangibles.

The premise underlying this approach is that a rational buyer would be willing to pay a premium to obtain a group of core deposit accounts only if the accounts are a source of funding that is less expensive than the buyers' marginal cost of funds. More.

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