OT: Value of telephone numbers

Let me comment on just this one part:


>For example, if I have a lease on office space at a rate below current
>market rates and you have the right to sublet,then I have a valuable asset
>that needs to be listed.
>
>The reason that one typically doesn't report assets like the right to use
>a phone number is that the value is generally accepted to be too small to
>be of concern.

Many business carry their phone numbers on the books as an asset,
especially older, more established ones -- there is a value to having
a telephone number that is easily recognizable and memorable.
Anyone call 1-800-Flowers lately?

--tlf