The detail would include such items as date the item was purchased or expense incurred, a description of the item, the original balance, and the net book value.
For example, when the earnings or cash flow value of a business exceeds its adjusted net book value, the difference is ascribed to goodwill and/or other intangible assets.
In contrast to the income-based approaches, which require the valuation professional to make subjective judgments about capitalization or discount rates, the adjusted net book value method is relatively objective.