Buriak, Svitlana, and Rutger Hafkenscheid. “What Do IP-Intensive Businesses Have in Common With the Extractive Industry? The Place of Excess (incl. Windfall) Profits in the DEMPE Analysis for Intangible Assets*”. Analysis and Studies CASP, vol. 15, no. 1, Aug. 2023, pp. 13-30, doi:10.33119/ASCASP.2023.1.2.