This 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.
Bibliography, etc. Note
Includes bibliographical references and index.
Formatted Contents Note
1. 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
The 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.