Intellectual Property : Valuation, Exploitation and Infringement Damages 2010 Cumulative Supplement.

INTELLECTUAL PROPERTY: Valuation, Exploitation, and Infringement Damages
ABOUT THE AUTHORS
ACKNOWLEDGMENTS
CONTENTS
PREFACE
Part I: VALUATION
Chapter 1: INTELLECTUAL PROPERTY AND INTANGIBLE ASSETS IN THE WORLD TODAY
1.1 SOME HISTORY
1.2 LEGISLATION CREATED INTELLECTUAL PROPERTY
1.3 NEED FOR INTELLECTUAL PROPERTY VALUATIONS
1.4 INTELLECTUAL PROPERTY EXPLOITATION
1.5 LEGAL ATTITUDES ENHANCE VALUE
1.6 WHEN INTELLECTUAL PROPERTIES COLLIDE
Chapter 2: DEFINING INTANGIBLE ASSETS AND INTELLECTUAL PROPERTY
2.1 INTANGIBLE ASSETS
2.2 INTELLECTUAL PROPERTY.

Chapter 3: DEFINING INTANGIBLE ASSETS AND INTELLECTUAL PROPERTY - TRADEMARKS
3.1 TRADEMARKS
3.2 TRADEMARK DEFINED
3.3 TRADEMARKS-THE LEGAL UNDERPINNINGS
3.4 TRADEMARK CREATION
3.5 NAMING RIGHTS
Chapter 4: INTANGIBLE ASSETS AND THE BUSINESS ENTERPRISE
4.1 THE BUSINESS ENTERPRISE
4.2 SUMMARY
Chapter 5: ACCOUNTING ISSUES
5.1 INTRODUCTION
5.2 ACCOUNTING PRINCIPLES RELATING TO VALUATION
5.3 NEW DEVELOPMENTS IN ACCOUNTING FOR INTANGIBLE ASSETS
5.4 COST AND VALUE
Appendix 5A: INTANGIBLE ASSET LIST - EXPOSURE DRAFT.

Appendix 5B: INTANGIBLE ASSET LIST - FINAL SFAS NO. 141
Appendix 5C: RELEVANT DOCUMENTS IN THE DEVELOPMENT OF SFAS NO. 141 AND SFAS NO. 142
Chapter 6: TAX ISSUES
6.1 TAX CONSIDERATIONS
6.2 PRIMARY STANDARDS
6.3 PROPERTY DEFINITIONS
6.4 METHODS FOR DETERMINING INTANGIBLE ASSET TRANSFER PRICES
6.5 COST-SHARING ARRANGEMENTS
6.6 INVESTMENT HOLDING COMPANIES
Chapter 7: VALUATION PRINCIPLES AND TECHNIQUES
7.1 VALUATION PRINCIPLES
7.2 VALUATION METHODS
7.3 SUMMARY
Chapter 8: COST APPROACH
8.1 GENERAL COST APPROACH PRINCIPLES.

8.2 CAUTIONS IN USING THE COST APPROACH FOR INTELLECTUAL PROPERTY
8.3 USING THE COST APPROACH FOR TRADEMARKS
8.4 USING THE COST APPROACH FOR TECHNOLOGY
8.5 COST APPROACH-SUMMARY
Chapter 9: MARKET APPROACH
9.1 MARKET TRANSACTIONS OF INTELLECTUAL PROPERTY INDICATE VALUE
9.2 MARKET EVENTS CAN INDICATE VALUE
9.3 A LOST PATENT INDICATES VALUE
9.4 ANALYZING THE BUSINESS ENTERPRISE TO INDICATE VALUE
9.5 MARKET APPROACH-SUMMARY
Chapter 10: INCOME APPROACH - QUANTIFYING THE ECONOMIC BENEFIT.

10.1 MARKET VALUE EQUALS THE PRESENT VALUE OF THE FUTURE ECONOMIC BENEFITS OF OWNERSHIP
10.2 QUANTIFYING THE ECONOMIC BENEFIT
Chapter 11: INCOME APPROACH - TIMING AND PATTERN OF RECEIVING THE ECONOMIC BENEFIT
11.1 MARKET VALUE EQUALS THE PRESENT VALUE OF THE FUTURE ECONOMIC BENEFITS OF OWNERSHIP
11.2 ECONOMIC LIFE DEFINED
11.3 ECONOMIC LIFE OF INTANGIBLE ASSETS AND INTELLECTUAL PROPERTY
Chapter 12: INCOME APPROACH - EVALUATING THE RISK OF RECEIVING THE ECONOMIC BENEFIT AND PUTTING IT ALL TOGETHER.

12.1 MARKET VALUE EQUALS THE PRESENT VALUE OF THE FUTURE ECONOMIC BENEFITS OF OWNERSHIP.