Valuation of Intellectual Property and Intangible Assets
3rd Edition
Published on 19. April 2000
Book
Hardback
638 pages
978-0-471-36281-4 (ISBN)
Description
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 stratgeies for determining the value of intellectual property, as well as methods used to set royalty rates based on investment rates of returns. The Third Edition has been significantly reorganized and revised. The book has been broken down into three sections: The Nature of Intellectual Property, Valuation, and Unique Circumstances. Revised and expanded to include up--to--date information on: including market value and accounting value, capitalization, licensing an royalty rates, domain name valuation, embryonic technology valuation, and university technology transfers.
Also covered are tax strategies, income contribution, discount cash flow, infringement litigation, and bankruptcy and their impact on the valuation of intellectual property and intangible assets. The appendices include investment rate of return requirements, the Use and Abuse of the Iowa Curve, Sample Patent Registration, Sample Copyright Registration, and Sample Copyright Registration. This book is supplemented annually.
Also covered are tax strategies, income contribution, discount cash flow, infringement litigation, and bankruptcy and their impact on the valuation of intellectual property and intangible assets. The appendices include investment rate of return requirements, the Use and Abuse of the Iowa Curve, Sample Patent Registration, Sample Copyright Registration, and Sample Copyright Registration. This book is supplemented annually.
More details
Series
Edition
3rd Revised edition
Language
English
Place of publication
New York
United States
Publishing group
John Wiley and Sons Ltd
Target group
Professional and scholarly
Edition type
Revised edition
Illustrations
Ill.
Dimensions
Height: 241 mm
Width: 166 mm
Weight
1232 gr
ISBN-13
978-0-471-36281-4 (9780471362814)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Other editions
Previous edition
Gordon V. Smith | Russell L. Parr
Valuation of Intellectual Property and Intangible Assets
Book
04/2000
2nd Edition
Wiley
€204.27
Article exhausted; check for reprint
Persons
Gordon V. Smith is President of AUS Consultants. A graduate of Harvard University, he has been in the valuation profession for over 35 years and has served a broad spectrum of international clients. He is an Adjunct Professor of Law at Franklin Pierce Law Center and has lectured across the United States and in China, Korea, Europe, and South America. He is the Founder and Chairman of the Board of the Intellectual Property Management Institute. An active member of the International Trademark Association, Mr. Smith is the author of Trademark Valuation and Corporate Valuation: A Business and Professional Guide and co--author of Intellectual Property: Licensing and Joint Venture Profit Strategies, all published by John Wiley & Sons. His writings also include contributions to other Wiley intellectual property books. Russell L. Parr, CFA, ASA, is President of Intellectual Property Research Associates and internationally known for his expertise in intellectual property royalty rates. He holds a Master's in Business Administration and a B.S. in Electrical Engineering from Rutgers University. Mr. Parr is responsible for completion of complex consulting assignments involving the valuation and pricing of patents, trademarks, copyrights, and other intangible assets. His opinions are used to accomplish licensing transactions, mergers, acquisitions, transfer pricing, litigation support, collateral--based financing, and joint ventures. He advises banks about the use of intangible assets as loan collateral and has served as an expert witness regarding intellectual property infringement damages. Mr. Parr is founder of the highly respected Licensing Economics Review, which is dedicated to reporting detailed information about the economic aspects of intellectual property licensing and joint venturing. His professional designations include Chartered Financial Analyst from the Association for Investment Management and Research and Accredited Senior Appraiser of the American Society of Appraisers.
Content
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. Appendices.