Authors: Weston Anson, Wes Anson, Donna P. Suchy
ISBN-13: 9781590314302, ISBN-10: 1590314301
Format: Paperback
Publisher: American Bar Association
Date Published: January 2006
Edition: New Edition
This primer, written by experts in the area, answers some of the most frequently asked questions about identifying the value of the primary types of intellectual property (IP) and other intangible assets. It also looks at the primary, traditional, and not-so-traditional methods of valuing these assets and includes definitions, glossary, case studies and situations where valuation is required.
Ch. 1 | Nomenclature and definitions : making sense of conflicting terms and descriptions | 11 |
Ch. 2 | Bundling and grouping of intangible assets | 18 |
Ch. 3 | Traditional valuation methodologies | 30 |
Ch. 4 | Other valuation methodologies | 37 |
Ch. 5 | Financial conditions, constraints, and considerations : a glossary of terms | 46 |
Ch. 6 | Goodwill : corporate identity | 55 |
Ch. 7 | Trademarks and brands | 61 |
Ch. 8 | Patents | 74 |
Ch. 9 | The economic valuation of trade secret assets | 84 |
Ch. 10 | Valuation of Internet assets | 95 |
Ch. 11 | Copyrights, valuation, and litigation damages | 102 |
Ch. 12 | Valuation of computer software | 110 |
Ch. 13 | Valuation of noncommercialized technology : understanding intellectual property rights and value contribution | 120 |
Ch. 14 | Other intangible assets | 130 |
Ch. 15 | Licensing and licenses | 143 |
Ch. 16 | Business transactions, the SEC, and FASB sections 141-142 | 159 |
Ch. 17 | Bankruptcy, reorganization, and securitization | 169 |
Ch. 18 | Tax issues : transfer pricing, royalty rates, and intellectual property holding companies | 180 |
Ch. 19 | Valuing for charitable donation | 189 |
Ch. 20 | Valuation and the litigation environment | 200 |
Ch. 21 | Review of valuation trends | 215 |
Ch. 22 | Intellectual property trends : the future is now | 224 |