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. It provides practical tools for evaluating the investment aspects of licensing and joint venture decisions, and discusses the legal, tax, and accounting practices and procedures related to such arrangements; examines the business economics of strategies involving intellectual property licensing and joint ventures; and provides analytical models that can be used to determine reasonable royalty rates for licensing and for determining fair equity splits in joint venture arrangements.
Note
Description based upon print version of record. 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. It provides practical tools for evaluating the investment aspects of licensing and joint venture decisions, and discusses the legal, tax, and accounting practices and procedures related to such arrangements; examines the business economics of strategies involving intellectual property licensing and joint ventures; and provides analytical models that can be used to determine reasonable royalty rates for licensing and for determining fair equity splits in joint venture arrangements.
Formatted Contents Note
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.
Available in Other Form
Print version: Parr, Russell L. Intellectual Property : Valuation, Exploitation and Infringement Damages 2010 Cumulative Supplement Hoboken : John Wiley & Sons, Incorporated,c2005