000013208 000__ 04049cam\a2200649\i\4500 000013208 001__ 13208 000013208 003__ SzGeWIPO 000013208 005__ 20220331092614.0 000013208 008__ 991015s2000\\\\nyuak\\\rb\\\\001\0\eng\\ 000013208 020__ $$z9780471362814$$qcloth 000013208 020__ $$z9780471464693$$qsuppl 000013208 035__ $$a(wipo)(CD )03-0260 000013208 035__ $$a(OCoLC)1161417247 000013208 040__ $$aSzGeWIPO$$beng$$erda$$cSzGeWIPO$$dCaBNVSL 000013208 043__ $$an-us--- 000013208 050_4 $$aKF2979$$b.S65 2000 000013208 08204 $$a346.73048$$221 000013208 084__ $$aF 191 SMI.V 000013208 090__ $$c13863$$d13863 000013208 1001_ $$aSmith, Gordon V.,$$d1937-$$eauthor. 000013208 24510 $$aValuation of intellectual property and intangible assets /$$cGordon V. Smith, Russell L. Parr. 000013208 264_1 $$aNew York :$$bWiley,$$cc2000. 000013208 300__ $$axxix, 638 pages :$$billustrations, forms ;$$c25 cm. 000013208 336__ $$atext$$btxt$$2rdacontent 000013208 337__ $$aunmediated$$bn$$2rdamedia 000013208 338__ $$avolume$$bnc$$2rdacarrier 000013208 504__ $$aIncludes bibliographical references and index. 000013208 5050_ $$a1. The Dominance of Intellectual Property 2. Defining Intangible Assets and Intellectual Property 3. Intangible Assets and the Business Enterprise 4. Accounting and Tax Issues 5. Market Value and Accounting Value 6. Valuation Principles and Techniques 7. Market and Cost Approaches 8. Income Approach - Defining the Economic Contribution 9. Income Approach - Capitalization of Economic Contribution 10. Income Approach - Economic Life 11. When Theory Meets Practice 12. Licensing, Royalty Rates, and Valuation 13. Valuation issues in Transfer Pricing 14. Special Valuation Situations 15. Valuation International 16. Intangible Assets in the Utility Industry 17. Domain Name Valuation 18. Early-State Technology Valuation 19. Unique Aspects of the Not-for-Profit Organization Appendix A : Investment Rate of Return Requirements Appendix B : The Use and Abuse of Iowa Curves When Quantifying Appraisal Depreciation Appendix C : Investigations Appendix D : Sample Patent Registration Appendix E : Sample Copyright Registration 000013208 5050_ $$aThe dominance of intellectual property -- Defining intangible assets and intellectual property -- Intangible assets and the business enterprise -- Accounting and tax issues -- Market value and accounting value -- Valuation principles and techniques -- Market and cost approaches -- Income approach : defining the economic contribution -- Income approach : capitalization of economic contribution -- Income approach : economic life -- When theory meets practice -- Licensing, royalty rates, and valuation -- Valuation issues in transfer pricing -- Special valuation situations --Valuation international -- Intangible assets in the utility industry -- Domain name valuation -- Early-state technology valuation -- Unique aspects of the not-for-profit organization. 000013208 520__ $$aThis book is designed to simplify the process of attaching a dollar amount to intangible assets be it for licensing, mergers and acquisitions, loan collateral, or investment purposes. In plain English, the authors answer key questions, such as "What is intellectual property? How do I identify it?" They also provide examples of how to exploit it and methods for determining the economic remaining lives. They explain commonly used strategies for determining the value of intellectual property, as well as methods used to set royalty rates based on investment rates of returns. 000013208 650_0 $$aIntellectual property$$xValuation$$zUnited States. 000013208 650_0 $$aIntangible property$$xValuation$$zUnited States. 000013208 650_0 $$aVærdiansættelse. 000013208 650_0 $$aImmaterielle aktiver. 000013208 650_0 $$aIntangible property. 000013208 650_0 $$aIntellectual property. 000013208 650_0 $$aIntellectual assets. 000013208 650_0 $$aValuation. 000013208 650_0 $$aCopyright$$zUnited States. 000013208 650_0 $$aIntellectual property$$zUnited States. 000013208 650_0 $$aPatents$$zUnited States. 000013208 650_6 $$aPropriété intellectuelle$$xÉvaluation$$zÉtats-Unis. 000013208 650_6 $$aBiens incorporels$$xÉvaluation$$zÉtats-Unis. 000013208 651_0 $$aUnited States$$xCommerce$$xLaw and legislation. 000013208 7001_ $$aParr, Russell L.,$$eauthor. 000013208 7001_ $$aSmith, Gordon V. 000013208 830_0 $$aIntellectual property series. 000013208 942__ $$cMON 000013208 952__ $$w2006-11-03$$p2003-0260$$r130.00$$u14649$$bMAIN$$10$$kF 191 SMI.V$$v2003-08-12$$zTagged$$71 000013208 952__ $$w2006-11-03$$p2003-0261$$r130.00$$u14650$$bMAIN$$10$$kF 191 SMI.V$$v2003-08-12$$zTagged$$71 000013208 980__ $$aBIB 000013208 999__ $$c13863$$d13863