Trademark valuation:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York, NY u.a.
Wiley
1997
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVII, 293 S. |
| ISBN: | 0471141127 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804130249194078208 |
|---|---|
| adam_text | Contents CHAPTER 1—VALUATION BASICS 1
THE BUSINESS ENTERPRISE 1
Monetary Assets 3
Tangible Assets 3
Intangible Assets 4
Asset Portfolio 6
Various Views of Business Enterprise Value 8
Value of the Business and the Value of its Assets 9
VALUATION PRINCIPLES 11
Premise of Value 11
Property Definition 14
Fair Market Value 14
Summary 16
Cost of Reproduction 16
Cost of Replacement 17
Cost of Reproduction/Replacement Less Depreciation 17
Original Cost 17
Book Cost 17
Tax Basis 18
VALUATION TECHNIQUES 18
Market Approach 19
Cost Approach 21
Income Approach 22
ACCOUNTING AND TAX ISSUES 23
Accounting for Trademarks 23
International Standards 25
Tax Issues 27
riv CONTENTS
CHAPTER 2—THE NATURE OF A TRADEMARK 37
TRADEMARK DEFINED 38
Trademark Types 39
Trademarks 39
Trade Names 40
Brands 42
Trademarks and Goodwill 45
TRADEMARKS—THE LEGAL UNDERPINNINGS 46
Trademark Application 47
Genericness 48
TRADEMARK CREATION 50
A TRADEMARK CLASSIFICATION SYSTEM 52
Governmental/Institutional 53
Extractive/Commodity 53
Semi Commodity 53
Intermediate Goods/Services 54
Finished Goods 54
Retailers 54
Industrial/Commercial Services 54
Consumer Services 54
Consumer Products 55
Entertainment 55
Summary 64
CHAPTER 3—TRADEMARK EXPLOITATION 65
EXPLOITATION—GENERAL 65
PRIMARY EXPLOITATION 67
SECONDARY EXPLOITATION 69
Extensions 70
Licensing 73
Summary 79
CHAPTER 4—QUANTIFYING THE ECONOMIC BENEFIT 81
VALUATION CONTEXT 81
THE ECONOMIC BENEFIT 82
Defining Economic Benefit 82
Accounting Basics 84
QUANTIFYING THE ECONOMIC BENEFIT 88
Premium Pricing 88
Economy of Scale Technique 90
Operating Profit Comparison 92
CONTENTS xv
Comparable Return on Assets Technique 93
Investment Rate of Return Analysis 97
Discounted Cash Flow Technique 99
Market Royalty Technique 100
Summary 102
CHAPTER 5—ECONOMIC LIFE and RISKS OF TRADEMARK
OWNERSHIP and EXPLOITATION 103
ECONOMIC LIFE 103
Accounting Treatment 104
Legal or Legislated Lives 105
QUANTIFYING ECONOMIC LIFE 105
Measures of Obsolescence 109
Trademark and Technology Symbiosis 122
Summary—Economic Life 123
RISK ELEMENTS 123
Summary 127
CHAPTER 6—TRADEMARK VALUATION 129
COST APPROACH 129
Applying the Cost Approach 131
MARKET APPROACH 139
Using Market Data 139
Adjusting Market Data 142
Comparability 142
INCOME APPROACH 143
Valuation Using a Premium Price 144
Valuation Using Gross Profit Advantage 146
Valuation Using Operating Profit Advantage 147
Valuation Using Relief from Royalty 148
Valuation Using Discounted Cash Row Model 148
Other DCF Based Techniques 150
Multiple Exploitation Scenarios 153
Valuation Based on Income Allocation 154
Other Income Related Valuation Approaches 155
AN EMPIRICAL STUDY 156
CHAPTER 7—TRADEMARK ROYALTY RATES 159
TRADEMARK ROYALTIES 159
Bundle of Rights Theory 160
Licensing 161
xvj CONTENTS
Licensing and Valuation 161
typical License Elements 165
Royalty Economics 167
ROYALTY QUANTIFICATION 168
One Analytical Technique 168
Discounted Cash Flow Model 170
Another Analytical Technique 173
Using Licensing Transactions as a Royalty Surrogate 176
Market Royalty Rates 176
An Industry Analysis 179
SUMMARY 182
CHAPTER 8—MONETARY RELIEF IN TRADEMARK
LITIGATION 185
COUNTERFEITING 187
THE LAW RELATING TO MONETARY RELIEF 189
Defendent s Profits 190
Damages Sustained by the Plaintiff 196
CONFUSION 199
CASE ANALYSIS 200
CONCLUSION 212
CHAPTER 9—SPECIAL TRADEMARK VALUATION
SITUATIONS 215
TRADEMARKS IN BANKRUPTCY 215
Value in Use Versus Value in Liquidation 215
Asset Characteristics 216
Valuation of Trademarks in Bankruptcy 220
TRADEMARKS AS COLLATERAL 224
TRADEMARKS AND AD VALOREM TAXES 225
TRADEMARK VALUES IN LITIGATION 226
CHAPTER 10—GLOBAL VALUATION and EXPLOITATION of
TRADEMARKS 227
ACCOUNTING ISSUES 228
TAX ISSUES 229
TRADEMARKS IN THE INTERNATIONAL ENVIRONMENT 230
Global Brands 231
INTERNATIONAL VALUATION ISSUES 233
International Valuation Standards 233
OECD Standards 236
CONTENTS xvii
Valuation Standards in Privatization 239
Other International Valuation Issues 241
POLITICAL RISK 243
INVESTMENT RISK 245
CULTURAL RISKS 246
SUMMARY 246
Appendix A Theoretical Foundations for the Determination of a Fair
Rate of Return on Intellectual Property 247
Appendix B Investment Rate of Return Requirements 249
Appendix C Some Trademark Transactions 263
Appendix D Intangible Asset and Royalty Rate Study:
Underlying Data 283
BIBLIOGRAPHY 285
INDEX 289
|
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| author | Smith, Gordon V. 1937- Parr, Russell L. 1954- |
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| dewey-ones | 346 - Private law 347 - Procedure and courts |
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| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
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| geographic | USA |
| geographic_facet | USA |
| id | DE-604.BV017436747 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T19:18:02Z |
| institution | BVB |
| isbn | 0471141127 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-010507103 |
| oclc_num | 34839668 |
| open_access_boolean | |
| owner | DE-1046 DE-M382 |
| owner_facet | DE-1046 DE-M382 |
| physical | XVII, 293 S. |
| publishDate | 1997 |
| publishDateSearch | 1997 |
| publishDateSort | 1997 |
| publisher | Wiley |
| record_format | marc |
| spelling | Smith, Gordon V. 1937- Verfasser (DE-588)170653862 aut Trademark valuation Gordon V. Smith New York, NY u.a. Wiley 1997 XVII, 293 S. txt rdacontent n rdamedia nc rdacarrier Merkenrecht gtt Recht van de intellectuele eigendom gtt Waardering gtt Recht Trademarks Law and legislation United States Trademarks Valuation United States Handelsmarke (DE-588)4023246-3 gnd rswk-swf Bewertung (DE-588)4006340-9 gnd rswk-swf USA Handelsmarke (DE-588)4023246-3 s Bewertung (DE-588)4006340-9 s DE-604 Parr, Russell L. 1954- Verfasser (DE-588)171485300 aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010507103&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Smith, Gordon V. 1937- Parr, Russell L. 1954- Trademark valuation Merkenrecht gtt Recht van de intellectuele eigendom gtt Waardering gtt Recht Trademarks Law and legislation United States Trademarks Valuation United States Handelsmarke (DE-588)4023246-3 gnd Bewertung (DE-588)4006340-9 gnd |
| subject_GND | (DE-588)4023246-3 (DE-588)4006340-9 |
| title | Trademark valuation |
| title_auth | Trademark valuation |
| title_exact_search | Trademark valuation |
| title_full | Trademark valuation Gordon V. Smith |
| title_fullStr | Trademark valuation Gordon V. Smith |
| title_full_unstemmed | Trademark valuation Gordon V. Smith |
| title_short | Trademark valuation |
| title_sort | trademark valuation |
| topic | Merkenrecht gtt Recht van de intellectuele eigendom gtt Waardering gtt Recht Trademarks Law and legislation United States Trademarks Valuation United States Handelsmarke (DE-588)4023246-3 gnd Bewertung (DE-588)4006340-9 gnd |
| topic_facet | Merkenrecht Recht van de intellectuele eigendom Waardering Recht Trademarks Law and legislation United States Trademarks Valuation United States Handelsmarke Bewertung USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010507103&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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