berry ratio การใช้

• Like most metrics that are based on data available in corporate accounts, the Berry ratio misses the value of the intangible costs needed to maintain the intangible property of a corporation.
• Since the non-routine income generated by intangibles is the main contributor to corporate earnings, and after taxes, to corporate profit the Berry ratio does not provide an adequate metric for the party that owns intangibles, but does show what routine functions captured in operating expenses should earn.