CASE ? Valuing Brands as part of intangible product in the Balance Sheet . Millward Brown Optimor , part of WPP marketing services group , recently produced a report which ranked and valued the top ten world ranking brands for 2007 as follows Ranking Brand Value ( SM Google 66. 434 GE ( General Electric ) 61 . 880 Microsoft 54.251 Coca-cola 14 . 134 China Mobile 41. 214 Marlboro 39 . 16 6 Wal - Mart 36 . 880 Citi 23 ANG IBM 33. 512 Toyota 33 . 42 We can see that the valuations placed on the brands are remarkable ; they show how much of a company 's value can be tied up in brand equity Discuss your observation here Clue - An intangible assets that lack clarity in identity and cost of acquisition and the issue of measurability