@article{21538, note = {Contents : 1. Valuation basics : The business entreprise; Valuation principles; Valuation techniques; Accounting and tax issues; 2. The nature of a trademark : Trademark defined; Trademarks : the legal underpinnings; Trademark creation : a trademark classification system; 3. Trademark exploitation : Exploitation : general; Primary exploitation; Secondary exploitation; 4. Quantifying the economic benefit : Valuation context; The economic benefit; Quantifying the economic benefit; 5. Economic life and risks of trademark ownership and exploitation : Economic life; Quantifying economic life; Risk elements; 6. Trademark valuation : Cost approach; Market approach; Income approach; An empirical study; 7. Trademark royalty rates : Trademark royalties; Royalty quantification; 8. Monetary relief in trademark litigation : Counterfeiting; The law relating to monetary relief; Confusion; Case analysis; Conclusion; 9. Special trademark valuation situations : Trademarks in bankruptcy; Trademarks as collateral; Trademarks and ad valorem taxes; Trademark values in litigation; 10. Global valuation and exploitation of trademarks : Accounting issues; Tax issues; Trademarks in the international environment; International valuation issues; Political risk; Investment risk; Cultural risk; Summary; Appendix A. Theoretical foundations for the determination of a fair rate of return on intellectual property; Appendix B. Investment rate of return requirements; Appendix C. Some trademark transactions; Appendix D. Intangible asset and royalty rate study : underlying data;.}, author = {Smith, Gordon V.,}, url = {http://tind.wipo.int/record/21538}, title = {Trademark valuation /}, abstract = {Gordon V. Smith, a consultant with more than three decades of experience advising clients on the value of their intellectual property, dispels common myths and misconceptions about trademarks and replaces them with logical, down-to-earth, practical guidance. Employing his unique talent for translating complex legal and financial concepts into plain English, he acquaints you with all the key legal and financial concepts, terms, principles, and practices, and guides you step-by-step through the entire valuation process. And, perhaps most importantly, he shows you how to use the information derived from your valuation to develop surefire strategies for getting the most out of your trademark.}, recid = {21538}, pages = {xvii, 293 pages :}, }