Valuation of intellectual property and intangible assets

書誌事項

Valuation of intellectual property and intangible assets

Gordon V. Smith, Russell L. Parr

(Intellectual property series)

J. Wiley, c2000

3rd ed

  • : cloth

大学図書館所蔵 件 / 24

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注記

Includes index

内容説明・目次

内容説明

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.

目次

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.

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