 CLV has been used as input to ROMI calculations in some academic works.Long term ROMI models have sometimes used brand valuation techniques to measure how building a brand with marketing spend can create balance sheet value for brands (or at least for brands that have been transacted, and therefore under accounting rules can have a balance sheet value).The ISO 10668 standard sets out the appropriate process of valuing brands and sets out six key requirements, transparency, validity, reliability, sufficiency, objectivity and financial, behavioural and legal parameters.