Valuation of intellectual property and intangible assets:
Saved in:
| New Title: | Smith, Gordon V. Intellectual property valuation, exploitation, and infringement damages |
|---|---|
| Main Authors: | , |
| Format: | Book |
| Language: | English |
| Published: |
New York ; Weinheim [u.a.]
Wiley
2000
|
| Edition: | 3. ed. |
| Series: | Intellectual property series
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXIX, 638 S. graph. Darst. |
| ISBN: | 0471362816 |
Staff View
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Record in the Search Index
| _version_ | 1804128017494048768 |
|---|---|
| adam_text | CONTENTS
Chapter 1 THE DOMINANCE OF INTELLECTUAL PROPERTY 1
Paradigm Shift 1
Eclectic Science 3
Intellectual Property Valuation Purposes 4
Legislation Created Intellectual Property 6
Basis of Patent Value 7
Infringement Protection 9
Coveted Crown Jewels of Business Combinations 10
Overview of This Book 11
Chapter 2 DEFINING INTANGIBLE ASSETS AND
INTELLECTUAL PROPERTY 15
Intangible Assets 15
Rights 16
Receiving Contracts 16
Franchises 17
Providing Contracts 18
Relationships 19
Assembled Workforce 19
Customer Relationships 19
Value Characteristics 19
Distributor Relationships 23
Undefined Intangibles 24
Going Concern Value 24
Goodwill 25
Intellectual Property 27
Proprietary Technology 27
Trade Secrets 28
xv —
CONTENTS
Essential Characteristics 31
Evolution Versus Revolution 32
Patentability 34
Patents 34
Definition 35
Patent and Trademark Office 35
Utility Patent 35
Plant Patent 35
Design Patent 36
Animal Patent 36
Patent Process 36
Pending Patents 37
Foreign Patents 38
Patent Notation 38
Foreign Patentees 38
Copyrights 39
Trademarks 41
Definition 44
Brand 45
Trademarks and Trade Dress 47
Trade Names 47
Service Marks 48
Certification Marks 48
Collective Marks 48
Trademark Process 48
Foreign Trademark Rights 49
Elements of Value 49
Internet Domain Names 50
Computer Software 50
Product Software 51
Operational Software 51
Mask Works 53
Right of Publicity 53
Intellectual Capital 54
Comment 54
Chapter 3 INTANGIBLE ASSETS AND THE BUSINESS
ENTERPRISE 55
The Business Enterprise 55
Monetary Assets 56
Tangible Assets 57
xvi S
40** ¦ • * f
CONTENTS
Intangible Assets 58
Asset Portfolio 59
Cost and Value 62
Valuing the Business Enterprise 64
Sum of Assets Technique 64
Testing the Result 65
Income Approach 66
Capitalization of Income 68
Adjustments to the Income Stream 68
Calculation of the Income Stream 70
Rate of Return Determination 71
Market Approach 72
Summary 72
Chapter 4 ACCOUNTING AND TAX ISSUES 75
Introduction 76
Accounting Principles Relating to Valuation 79
Financial Statements 79
Assets 79
Liabilities 80
Equity 81
Subjective Elements 82
Balance Sheet 82
Generally Accepted Accounting Principles (GAAP) 82
Business Combinations 83
Ongoing Operations 86
Research and Development 88
Special Issues in Accounting for Intangible Property 89
International Standards 90
Accounting for Brands 91
Cost and Value 93
Value Versus Cost 93
An Economic Balance Sheet 93
Liability Value 95
Summary 96
U.S. Tax Considerations 96
Tax Amortization of Intangible Assets 97
Transfer Pricing 98
U.S Experience 98
Royalty Rates as a Measure of Income Contribution 103
Summary 104
xvij
CONTENTS
Investment Holding Companies 104
Basis of Taxation 105
Important Factors to Consider 106
Establishing the DIHC 107
Some Special Circumstances 109
Summary 111
Chapter 5 MARKET VALUE AND ACCOUNTING VALUE 113
Intellectual Capital 114
Accounting Issues 114
Suggested Solutions 117
New Intangible Asset Standard 119
Summary 122
Intangible Oriented Companies 123
The Walt Disney Company 123
Market Value of Disney 125
HJ. Heinz Company 126
Market Value of Heinz 127
Johnson Johnson 129
Market Value of Johnson Johnson 129
Merck Company 131
Market Value of Merck 132
Microsoft Corporation 134
Market Value of Microsoft 134
Minnesota Mining Manufacturing Company (3M) 135
Market Value of 3M 137
Philip Morris Companies 138
Market Value of Philip Morris 139
Nike, Inc. 141
Market Value of Nike 141
Procter Gamble Company 142
Market Value of P G 143
Yahoo! Inc. 144
Market Value of Yahoo! 145
Unrecognized Value 146
Investment Performance 148
Chapter 6 VALUATION PRINCIPLES AND TECHNIQUES 151
Valuation Principles 151
Premise of Value 152
Property Definition 154
, xyJH
CONTENTS Fair Market Value 155
Fair Market Value—Conditions of Exchange 155
Fair Market Value—Economic Criteria 157
Property 158
Exchange Conditions 158
Orderly Liquidation 159
Forced Liquidation 159
Auction 159
Conclusion 160
Cost of Reproduction 160
Cost of Replacement 160
Cost of Reproduction/Replacement Less Depreciation 161
Original Cost 161
Book Cost 162
Tax Basis 163
Valuation Techniques 163
Cost Approach 164
Depreciation 164
Income Approach 164
Present Value Concept 165
Market Approach 170
Active Market 171
Public Market 171
Adjustment for Comparability 171
Adjustments for Time 172
Summary 172
Summary 173
Chapter 7 MARKET AND COST APPROACHES 175
The Market Approach 175
April 2, 1993—Marlboro Friday 175
A Lost Patent Indicates Value 177
Market Transactions Indicate Value 178
Comparability 181
Analyzing the Business Enterprise to Indicate Value 184
Business Enterprise Value 186
Business Enterprise Value from the Investment Marketplace 187
Business Enterprise Value—Asset Allocation 189
Balance Sheet 190
Land, Buildings 190
Production, Office Equipment, and Vehicles 190
xix .
CONTENTS
Intangible Assets 192
True Nature of Goodwill 192
Computer Software 193
Engineering Specifications 194
Corporate Practices and Procedures 194
Workforce 195
Enterprise Allocation 195
Market Approach Summary 196
The Cost Approach 197
General Cost Approach Principles 198
Depreciation 198
Cost Approach Valuation 202
Applying the Cost Approach 202
Historical Cost Trending 203
Re creation Costs 205
Cost Versus Value 209
Using the Cost Approach for Trademarks 209
Using the Cost Approach for Technology 212
Cautions in Using the Cost Approach for Intellectual Property 212
Chapter 8 INCOME APPROACH—DEFINING THE
ECONOMIC CONTRIBUTION 215
Some General Comments on Earnings 217
Direct Techniques 217
Premium Pricing 217
Cost Savings 218
Patented Pharmaceuticals 220
Indirect Techniques 222
Valuation Using Relief from Royalty 222
Analytical Method 224
A Note About Earnings 225
Analyzing Earnings in the Context of the Enterprise 226
Overall Rate of Return Requirements 227
Two Examples for Comparison 228
Bergen Brunswig Corporation and Intangible Assets 228
Appropriate Return on Monetary Assets 231
Appropriate Return on Tangible Assets 231
Appropriate Return on Intangible Assets and
Intellectual Property 232
Abbot Laboratories 234
Intellectual Property of Abbott 234
— . . m
CONTENTS
Gross Profit Analysis 236
Alternative Analytical Approach 238
Normal Industry Profits 239
Comprehensive Analytical Approach 241
Failure of the Analytical Approach 244
Disaggregation 246
Brand Example 246
Searching for the Income Contribution 248
Searching Upstream 250
1. Trademark/Sales and Marketing 250
2. Trademark/Manufacturing 251
3. Patents/Sales and Marketing 252
4. Patents/Manufacturing 252
5. Proprietary Technology/Manufacturing 252
6. Proprietary Technology/Engineering and R D 252
7. Records, Drawings/Manufacturing 253
8. Records, Drawings/Engineering and R D 253
9. Records, Drawings/Purchasing 253
10. Records, Drawings/Administration and Finance 253
11. Computer Software/Manufacturing 253
12. Computer Software/Engineering and R D 254
13. Computer Software/Administration and Finance 254
14. Copyrights, Sales, and Marketing 254
15. Copyrights, Administration, and Finance 254
16. Providing Contracts/Sales and Marketing 254
17. Receiving Contracts/Purchasing 255
18. Customer Relationships/Sales and Marketing 255
Correlating the Incomes and Values 255
Chapter 9 INCOME APPROACH—CAPITALIZATION OF
ECONOMIC CONTRIBUTION 257
Economic Benefits 258
Economic Climates 258
Profitability 259
Competition 260
Capital Requirements 261
Cash Flow Duration 262
Economic Life—Product Life Cycle 262
Discount Rate 264
Inflation 265
Liquidity 265
xxi
CONTENTS
Real Interest 266
Risk Premium 266
Will They Grow to the Expected Level? 268
Will They Last as Long as Expected? 268
Will They Stop Sooner Than Anticipated? 269
Present Value of the Contribution Margin 269
Intellectual Property Extensions 271
Established Applications 272
Logical Extensions 272
Speculative Extensions 273
Application of Present Value Theory to Intellectual
Property Extensions 274
Application of the Income Approach and the
Business Enterprise 276
Discounted Cash Flow Analysis 278
Allocation of the Business Enterprise Value 281
Chapter 10 INCOME APPROACH—ECONOMIC LIFE 283
Economic Life Defined 283
Measuring Economic Life 283
Legislated Lives 283
Legal/Contractual Life 284
Indefinite Economic Life 284
Economic Life, Capital Recovery, and Value 285
Capital Recovery 285
Value 286
Estimating Economic Life 286
Studies of Historical Life 287
Survivor Curve Methods 287
Individual Unit Method 289
Original Group Method 289
Composite Original Group Method 289
Multiple Original Group Method 290
Annual Rate Method 290
Type Curves 290
Turnover Method 291
Simulated Plant Balance Method 291
Forecast or Life Span Method 291
Subjective Analysis 292
Sparse or Unavailable Data 292
Correlative Data 293
xxH
CONTENTS
Change Is Everywhere 293
Higher and Higher Technology 294
Generation Gap 294
Outside Influences 295
Economic Life of Intangible Assets and Intellectual
Property 295
Grouped Intangible Assets 295
Individual Intangible Assets and Intellectual Property 296
Product/Service Life 296
Economic Life Factors 297
Patents 297
Trade Secrets and Know How 298
Trademarks 298
Copyrights 299
Computer Software 303
Right of Publicity 304
Value Transference 305
Summary 306
Chapter 11 WHEN THEORY MEETS PRACTICE 307
Valuation Challenges 307
Refining the Allocation of Economic Contribution 307
Correlating Value Indications 309
Valuation Points to Remember 310
Forecasts 310
Investigation 311
Cost Approach 311
Market Approach 311
Income Approach 312
Common Valuation Errors 312
General Observations 313
Determine the Property Rights Being Valued 313
Premise of Value 313
Value in the Context of the Enterprise 314
Scoring and Rating Techniques 315
Subtraction Approaches 316
Valuation Method Preferences 317
Patents and Technology 317
Trademarks and Brands 319
Copyrights 320
Assembled Workforce 321
xxffi
CONTENTS
Software 322
Management Information Software 323
Product Software 324
Distribution Networks 324
Core Deposits 325
Customer Relationships 326
Franchise Rights 326
Corporate Practices and Procedures 328
Elements of a Going Concern 329
Goodwill 329
Chapter 12 LICENSING, ROYALTY RATES, AND
VALUATION 333
Introduction 333
Intellectual Property Exploitation 333
Bundle of Rights Theory 334
Licensing 336
Licensing and Valuation 336
Licensing Can Create Another Asset 338
Resources for Exploitation 340
Forms of Exploitation 341
Direct Exploitation 341
Indirect Exploitation 342
Outright Sale 342
Licensing 344
Amount of Potential Income 345
Risk of Collecting Income 346
Duration of Potential Income 347
Cost of Obtaining Potential Income 348
Joint Ventures 349
Extension 351
Franchising 354
Pricing Exploitation 355
Allocating Returns to Intellectual Property 356
Debt Free Net Income 356
Allocating Debt Free Net Income among
Assets 357
Assess Category Rate of Return Requirements 358
Monetary Assets 359
Tangible Assets 359
Intangible Assets and Intellectual Property 360
xxhr —
CONTENTS
Allocation of the WACOC 360
Allocating Debt Free Income 361
Royalty Rate Sensitivity 362
Complementary Assets 362
Profitability 362
Technological Obsolescence 362
Government Regulations 363
Effect of Key Licensing Clauses 363
Licensing versus Ownership 363
Infringement Defense 364
Geographical Limitations 365
Exclusivity 365
Commonly Used Pricing Methods 366
Rules of Thumb 366
Market Rates or Industry Norms 368
Return on R D Costs 369
Return on Sales 369
Royalty Rates from Discounted Cash Flow Analysis 370
Discounted Cash Flow Analysis 371
Commodity Corporation Forecasts 372
Cash Flow 374
New Product Strategy 376
Paying for Specialty Product Technology 376
Value Creation 378
Negotiating Tool 380
Broad Application Potential 383
:hapterl3 VALUATION ISSUES IN TRANSFER PRICING 385
Legislative History 388
Primary Standards 391
Value 391
Arm s Length Standard 391
Comparability 392
Functional Analysis 395
Best Method 396
The Path to Heavenly Documentation 396
Property Definitions 397
Tangible Assets 397
Intangible Assets 398
Methods for Determining Intangible Asset Transfer
Prices 399
, XXV —— ¦
CONTENTS
Comparable Uncontrolled Transaction Method (CUT) 399
Comparable Profits Method (CPM) 400
Profit Split Method 401
Comparable Profit Split 402
Residual Profit Split 403
Value of Special Intangibles 405
An Other Method 406
Cost Sharing Arrangements 410
Cost Sharing Arrangement Defined 412
Documentation 412
Buy in Provision 413
Anticipated Economic Benefits 414
Look Back 418
OECD Developments 419
Intangible Property 419
Intangible Property Defined 419
Commercial Intangibles 420
Marketing Intangibles 420
Value of Marketing Intangibles 420
Know how as a Trade or Marketing Intangible 420
Arm s Length Principle 421
Arm s Length Transfer Price 422
Allocating Income 422
Intangible Valuation by the Cost Approach 422
Transferring Intangible Rights 423
Arm s Length Royalties 423
Comparability Issues 423
Cost Contribution Arrangements 424
Allocation of Costs 424
Buy in Provision 426
Summary 426
Chapter 14 SPECIAL VALUATION SITUATIONS 429
Intangibles in Bankruptcy and as Collateral 429
Value in Use Versus Value in Liquidation 430
Asset Characteristics 430
Monetary Assets 431
Tangible Assets 432
Intangible Assets 432
Debt and Equity Financing 433
xxvi ¦
CONTENTS
Elements of Risk 434
Liquidation Value Checklist 435
Intellectual Property as Collateral 439
Four Steps in Using Security Interests 439
Special Cases—Copyrights and Trademarks 440
Perfection Uncertainty 441
International Impact 441
Ad Valorem Taxes 442
Strategic Alliances 443
Failure Rates Are High 446
Chapter 15 VALUATION INTERNATIONAL 449
International Valuation Standards 451
International Assets Valuation Standards Committee 452
IVSC Standards—Tangible Assets 453
IVSC Standards—Intangible Assets 455
Other International Valuation Issues 455
Cost Approach 456
Market Approach 457
Income Approach 457
Summary 459
Chapter 16 INTANGIBLE ASSETS IN THE UTILITY
INDUSTRY 461
Regulatory Background 463
Enter Competition and Deregulation 465
Telecommunications 465
Energy 466
Diversification 466
Intangibles in the Utility Enterprise 468
Intangibles Following Deregulation 469
Empirical Study 469
Nature of the New Intangible Assets 472
Contracts 473
Customers 473
Research and Development 474
Computer Software and Assembled Workforce 474
Trademarks 474
Summary 475
xxvii —
CONTENTS
Chapter 17 DOMAIN NAME VALUATION 477
Trademark/Domain Name Conflicts 479
Domain Name Registration 482
Commercial Exploitation 483
Domain Name Classifications 485
Domain Name Value 486
Premise of Value 488
Cost Approach 489
Income Approach 489
Market Approach 490
Summary 492
Chapter 18 EARLY STATE TECHNOLOGY
VALUATION 495
Early Stage Technology 495
Common Characteristics 496
Cost Approach and Early Stage Technologies 497
Market Approach and Early Stage Technology 497
Internal Licenses Are Often Self Serving 497
Relevant Time Period 497
Financial Condition of Both Transacting Parties 498
Relevant Industry Transactions 498
International Transactions 499
Intellectual Property Remaining Life 499
Complementary Asset Investment Requirements 499
Nonmonetary Compensation 500
Are the Independent Parties Really Independent? 500
Income Approach and Early Stage Technology 501
Market Penetration and Sales Forecasts 502
Success 502
Disappointment 503
Failure 503
Manufacturing Costs and Gross Profits 504
Overhead Costs 505
Development of Related Intangible Assets 505
High Discount Rates 505
Timing Delays 508
Early Stage Discounted Cash Flow Model 509
Summary 513
xxviii
CONTENTS
Chapter 19 UNIQUE ASPECTS OF THE NOT FOR PROFIT
ORGANIZATION 515
Characteristics of Not for Profits 515
Accounting for NFBs 516
Statement of Financial Position 517
Statement of Activities 519
Statement of Cash Flow 519
Intangible Assets 521
Investments 522
Valuation of a Not for Profit Enterprise 522
Sample Group 523
Net Asset Value 525
Adding Intangibles 528
Valuation Example 529
University Technology Transfer 533
University Technology Transfer Goals 534
University Offices of Technology Transfer 536
Conflicts of Interest 536
Nonexclusive Licenses 537
Finding Technology 538
Rewards of Inventorship 539
Harvard University—Royalty Sharing Policy for
Intellectual Property 539
The Johns Hopkins University Sharing of Revenue
from Intellectual Property 541
Johns Hopkins Equity Investments 543
Dealing with Universities 543
Appendix A Investment Rate of Return Requirements 545
Appendix B The Use and Abuse of Iowa Curves When Quantifying
Appraisal Depreciation 563
Charles E. Jerominski
Appendix C Investigations 581
Appendix D Sample Patent Registration 603
Appendix E Sample Copyright Registration 613
xxix
|
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| author | Smith, Gordon V. 1937- Parr, Russell L. 1954- |
| author_GND | (DE-588)170653862 (DE-588)171485300 |
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| dewey-full | 346.7304/8 |
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| dewey-ones | 346 - Private law |
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| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
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| geographic | USA |
| geographic_facet | USA |
| id | DE-604.BV013254196 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:42:33Z |
| institution | BVB |
| isbn | 0471362816 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009034305 |
| oclc_num | 42680585 |
| open_access_boolean | |
| owner | DE-703 DE-355 DE-BY-UBR DE-473 DE-BY-UBG |
| owner_facet | DE-703 DE-355 DE-BY-UBR DE-473 DE-BY-UBG |
| physical | XXIX, 638 S. graph. Darst. |
| publishDate | 2000 |
| publishDateSearch | 2000 |
| publishDateSort | 2000 |
| publisher | Wiley |
| record_format | marc |
| series2 | Intellectual property series |
| spelling | Smith, Gordon V. 1937- Verfasser (DE-588)170653862 aut Valuation of intellectual property and intangible assets Gordon V. Smith ; Russell L. Parr 3. ed. New York ; Weinheim [u.a.] Wiley 2000 XXIX, 638 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Intellectual property series Intangible property Valuation United States Intellectual property Valuation United States Bewertung (DE-588)4006340-9 gnd rswk-swf Lizenzpolitik (DE-588)4167984-2 gnd rswk-swf Immaterieller Anlagewert (DE-588)4161343-0 gnd rswk-swf Management (DE-588)4037278-9 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Geistiges Eigentum (DE-588)4136832-0 gnd rswk-swf USA Immaterieller Anlagewert (DE-588)4161343-0 s Bewertung (DE-588)4006340-9 s DE-604 Unternehmen (DE-588)4061963-1 s Lizenzpolitik (DE-588)4167984-2 s 1\p DE-604 Management (DE-588)4037278-9 s Geistiges Eigentum (DE-588)4136832-0 s 2\p DE-604 Parr, Russell L. 1954- Verfasser (DE-588)171485300 aut Gefolgt von Smith, Gordon V. Intellectual property valuation, exploitation, and infringement damages HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009034305&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Smith, Gordon V. 1937- Parr, Russell L. 1954- Valuation of intellectual property and intangible assets Intangible property Valuation United States Intellectual property Valuation United States Bewertung (DE-588)4006340-9 gnd Lizenzpolitik (DE-588)4167984-2 gnd Immaterieller Anlagewert (DE-588)4161343-0 gnd Management (DE-588)4037278-9 gnd Unternehmen (DE-588)4061963-1 gnd Geistiges Eigentum (DE-588)4136832-0 gnd |
| subject_GND | (DE-588)4006340-9 (DE-588)4167984-2 (DE-588)4161343-0 (DE-588)4037278-9 (DE-588)4061963-1 (DE-588)4136832-0 |
| title | Valuation of intellectual property and intangible assets |
| title_auth | Valuation of intellectual property and intangible assets |
| title_exact_search | Valuation of intellectual property and intangible assets |
| title_full | Valuation of intellectual property and intangible assets Gordon V. Smith ; Russell L. Parr |
| title_fullStr | Valuation of intellectual property and intangible assets Gordon V. Smith ; Russell L. Parr |
| title_full_unstemmed | Valuation of intellectual property and intangible assets Gordon V. Smith ; Russell L. Parr |
| title_new | Smith, Gordon V. Intellectual property valuation, exploitation, and infringement damages |
| title_short | Valuation of intellectual property and intangible assets |
| title_sort | valuation of intellectual property and intangible assets |
| topic | Intangible property Valuation United States Intellectual property Valuation United States Bewertung (DE-588)4006340-9 gnd Lizenzpolitik (DE-588)4167984-2 gnd Immaterieller Anlagewert (DE-588)4161343-0 gnd Management (DE-588)4037278-9 gnd Unternehmen (DE-588)4061963-1 gnd Geistiges Eigentum (DE-588)4136832-0 gnd |
| topic_facet | Intangible property Valuation United States Intellectual property Valuation United States Bewertung Lizenzpolitik Immaterieller Anlagewert Management Unternehmen Geistiges Eigentum USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009034305&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT smithgordonv valuationofintellectualpropertyandintangibleassets AT parrrusselll valuationofintellectualpropertyandintangibleassets |