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This Monograph provides value estimates for intangible assets of publicly traded hotel firms in the United States. When evaluating a firm''s tangible and intangible assets, tests of model usefulness reveal it is meaningful to decompose adjusted income (AI), measured by revenue minus expense in this study, into adjusted income derived from intangible assets (AII) and adjusted income derived from tangible assets (AIT). Specifically, a significant difference exists for contributions from AIT and AII to a firm''s market value of equity. Further, decomposing AI into AIT and AII releases incremental information to the market. Finally, it appears that the crude approach frequently employed by practitioners, namely, the value of a firm''s intangible assets equals its market value of equity plus liabilities minus book value of tangible assets, systematically overestimates values of firm intangible assets, assuming firms apply uniform capital structures across their tangible and intangibleassets.