Intellectual property: valuation, exploitation and infringement damages
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Hoboken, NJ
Wiley
2005
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXIV, 864 S. graph. Darst. |
| ISBN: | 047168323X 9780471683230 |
Staff View
MARC
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Record in the Search Index
| _version_ | 1804138031901310976 |
|---|---|
| adam_text | CONTENTS
Preface
xxiii
Part I Valuation
1
1
Intellectual Property and Intangible Assets
in the World Today
3
1.1
Some History
3
1.2
Legislation Created Intellectual Property
5
1.3
Need for Intellectual Property Valuations
6
1.4
Intellectual Property Exploitation
8
1.5
Legal Attitudes Enhance Value
10
1.6
When Intellectual Properties Collide
11
2
Defining Intangible Assets and Intellectual Property
13
2.1
Intangible Assets
13
2.2
Intellectual Property
21
3
Defining Intangible Assets and Intellectual
Property
—
Trademarks
36
3.1
Trademarks
36
3.2
Trademark Defined
37
3.3
Trademarks
—
The Legal Underpinnings
43
3.4
Trademark Creation
46
3.5
Naming Rights
61
4
Intangible Assets and the Business Enterprise
66
4.1
The Business Enterprise
66
4.2
Summary
79
Because of the rapidly changing nature of information in this field, this product may be updated
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service.
xii Contents
5
Accounting Issues
81
5.1
Introduction
81
5.2
Accounting Principles Relating to Valuation
83
5.3
New Developments in Accounting for Intangible Assets
95
5.4
Cost and Value
109
Appendices
5A Intangible Asset List
—
Exposure Draft
112
5B Intangible Asset List—Final SFAS No.
141 114
5C Relevant Documents in the Development
of SFAS No.
141
and SFAS No.
142 116
6
Tax Issues
117
6.1
Tax Considerations
117
6.2
Primary Standards
122
6.3
Property Definitions
125
6.4
Methods for Determining Intangible Asset Transfer Prices
126
6.5
Cost-Sharing Arrangements
132
6.6
Investment Holding Companies
136
7
Valuation Principles and Techniques
140
7.1
Valuation Principles
140
7.2
Valuation Methods
148
7.3
Summary
155
8
Cost Approach
156
8.1
General Cost Approach Principles
156
8.2
Cautions in Using the Cost Approach for Intellectual Property
165
8.3
Using the Cost Approach for Trademarks
166
8.4
Using the Cost Approach for Technology
168
8.5
Cost Approach
—
Summary
168
9
Market Approach
169
9.1
Market Transactions of Intellectual Property Indicate Value
169
9.2
Market Events Can Indicate Value
171
9.3
A Lost Patent Indicates Value
171
9.4
Analyzing the Business Enterprise to Indicate Value
175
9.5
Market Approach
—
Summary
183
10
Income Approach—Quantifying the Economic Benefit
185
10.1
Market Value Equals the Present Value of the Future
Economic Benefits of Ownership
185
10.2
Quantifying the Economic Benefit
185
Contents xiii
11
Income Approach
—
Timing and Pattern of Receiving
the Economic Benefit
212
11.1
Market Value Equals the Present Value of the Future
Economic Benefits of Ownership
212
11.2
Economic Life Defined
212
11.3
Economic Life of Intangible Assets and Intellectual Property
219
12
Income Approach
—
Evaluating the Risk of Receiving
the Economic Benefit and Putting It All Together
241
12.1
Market Value Equals the Present Value of the Future
Economic Benefits of Ownership
241
12.2
Income Approach
—
Putting It All Together
245
13
When Theory Meets Practice
252
13.1
Valuation Challenges
252
13.2
Common Valuation Errors
255
13.3
Valuation Method Preferences
259
14
Special Valuation Situations
270
14.1
Intangibles in Bankruptcy and as Collateral
270
14.2
Ad Valorem Taxes
277
14.3
Intangible Assets in Regulated Industries
277
15
Early-Stage Technology Valuation
285
15.1
Early-Stage Technology
285
15.2
Cost Approach and Early-Stage Technology
286
15.3
Market Approach and Early-Stage Technology
286
15.4
Income Approach and Early-Stage Technology
289
15.5
Summary
296
16
International Issues
301
16.1
International Valuation Standards
302
16.2
Other International Valuation Issues
305
16.3
Summary
309
PartII Licensing
311
17
Emergence of Intellectual Property Exploitation
Strategies
313
17.1
Factors Driving Strategic Alliances: Time, Cost, and Risk
314
17.2
A Short History of Corporate Strategies
316
17.3
Legal Attitudes Enhance Value
320
xiv Contents
18
Introduction
to
Exploitation
Strategies
321
18.1
Some History
321
18.2
Enter Technological Change
321
18.3
Business Enterprise Model
323
18.4
Economics of Exploitation
325
18.5
Development of Intellectual Property
326
18.6
Source of Production Factors
328
18.7
Internal Strategies
329
18.8
The Entrepreneurial Corporation
330
18.9
Acquisition
331
18.10
External Strategies
332
18.11
Ownership Alliances
338
18.12
Other Liquidity Concerns
339
18.13
Establishing a Cross-ownership Alliance
341
18.14
Strategic Alliances
—
Rapid Technological Change
342
18.15
Creating Industry Standards
345
19
Economic Contributions of Intellectual Property
352
19.1
Intellectual Property Contributes Powerfully to Earnings
352
19.2
Intellectual Property Sustains Superior Earnings
352
19.3
Enhanced Profits and Intellectual Property
353
19.4
Investment Rate of Return Analysis
359
19.5
Discounted Cash Flow Analysis
364
19.6
Comparable License Transactions
367
19.7
Simplistic Rules of Thumb
374
20
Global Exploitation Potential
376
20.1
Impact of the International Environment
376
20.2
Accounting Issues
377
20.3
Taxes
379
20.4
Transfer Pricing
380
20.5
Methods for Determining Intangible Asset Transfer Prices
385
20.6
Political Risk
387
20.7
New Markets
388
20.8
Repatriation
389
20.9
Cultural Issues
391
20.10
investment Risk
391
20.11
Legal Protection
393
20.12
Summary
394
21
Risks of Exploitation
395
21.1
Elements of Risk
395
21.2
Risk and Royalties
401
Contents xv
21.3
Intellectual Property Economic Life
405
21.4
Summary
409
22
Use of the
25%
Rule in Valuing Intellectual Property
410
22.1
Introduction
410
22.2
History of the Rule
411
22.3
Explanation of the Rule
412
22.4
Illustration of the Rule
414
22.5
Application of the Rule
416
22.6
Justification for the Rule
418
22.7
Criticisms of the Rule
419
22.8
Empirical Test of the Rule
421
22.9
Conclusions
426
23
Licensing Economics and Royalty Rates
427
23.1
Pricing the Alternatives
429
23.2
Licensing
435
23.3
Primary Economic Drivers
436
23.4
Secondary Economic Drivers
453
23.5
Evaluating the Net Present Value
457
23.6
Summary
457
24
Determining a Royalty Rate
—
An Example
460
24.1
Description of the Patented DermaPulse Invention
460
24.2
Financial Review
461
24.3
Intellectual Property Economic Contribution
461
24.4
Analysis of Specific Market Transactions
471
24.5
Conclusion
476
25
Dealing with Early-Stage Intellectual Property
477
25.1
Early-Stage Technology
479
25.2
Development Costs
480
25.3
Risk
483
25.4
Time
484
25.5
The DCF Mechanism
484
25.6
Using Discounted Cash Flow (DCF) as a Measuring Tool
485
26
Trademark Licensing
494
26.1
Trademark Royalties
494
26.2
Royalty Quantification
501
27
Licensing Negotiations and Agreements
518
27.1
Licensing Negotiations
518
27.2
Licensing Agreements
523
xvi Contents
27.3
Critical Questions
526
27.4
Licensing-ln Technology
526
27.5
Licensing-Out Technology
530
27.6
Conclusion
535
28
Licensing Internet Assets
536
28.1
Internet Background
537
28.2
Internet Economics
537
28.3
Internet Licensing
543
29
Another View of Licensing Strategies
548
29.1
Defensive Strategies
548
29.2
Cost Centers
549
29.3
Profit Centers
550
29.4
Integrated Management
552
29.5
Visionary Intellectual Property Management
553
29.6
Making the Big Bucks
553
29.7
Intellectual Property Touches all Aspects of Life
554
29.8
Intangible Assets at the Center of Deals
556
29.9
E-Commerce and Intellectual Property
556
29.10
Specific Trends in Intellectual Property Deal Making
557
29.11
Trademark Strategies
561
29.12
Intangible Riches
563
30
Joint Venture
564
30.1
Ownership Split
566
30.2
Expansion at Overboard Industries, Inc.
566
30.3
Consumer Electronics
567
30.4
Access to the Technology
568
30.5
Access to the Market
569
30.6
Measuring Potential Value from Pin-Point
569
30.7
Weighted Average Cost of Capital
572
30.8
Internal Technology Development
573
30.9
Internal Trademark Development
574
30.10
Going it Alone
577
30.11
Summary
577
30.12
Special Problems with Strategic Alliances
580
31
University Technology Transfer
583
31.1
University Technology Transfer Goals
584
31.2
University Offices of Technology Transfer
585
31.3
Conflicts of Interest
586
31.4
Nonexclusive Licenses
586
31.5
Finding Technology
587
32
33
Contents
xvii
31.6
Rewards of Inventorship
588
31.7
Harvard University
—
Royalty-Sharing Policy
for Intellectual Property
588
31.8
Johns Hopkins University
—
Sharing of Revenue
from Intellectual Property
590
31.9
Dealing with Universities
591
Organizing for the Future
592
32.1
Mapping Intellectual Property
592
32.2
Identification
593
32.3
Assembled Workforce
595
32.4
Captive Spare Parts Annuity
596
32.5
Computersoftware
596
32.6
Copyrights
597
32.7
Customer Lists
597
32.8
Distribution Networks
597
32.9
Trademarks
597
32.10
Strategic Plan and Gap Analysis
597
Monitoring License Agreements
605
33.1
Introduction
605
33.2
Overview of Licensing
605
33.3
Licensing Business Risks
607
33.4
License Management
609
33.5
Auditing the Royalty Obligations
610
33.6
Common Audit Procedures and Findings
612
33.7
Remedies from Breaches of Licensing Contracts
613
33.8
Conclusion
614
Part III Infringement Damages
615
34
Lost-Profit Calculations
617
34.1
Definition of Lost-Profit Damages
617
34.2
Patent Infringement
617
34.3
Trademark Infringement
618
34.4
Copyright Infringement
618
34.5
Lost Profits
619
34.6
The Panduit Test for Calculating Lost Profit
622
34.7
Calculating Lost Profit After Panduit
626
34.8
Incremental Profits
630
34.9
Profit and Loss Statements
633
34.10
Fixed and Variable Costs
635
34.11
An Example of Incremental Profits
640
xviii Contents
34.12
Fixed Costs Aren t Always Fixed
646
34.13
Summary
646
35
Royalty Rates and the Georgia-Pacific Factors
648
35.1
Factors for Deriving a Responsible Royalty
648
35.2
Summary
654
36
The Analytical Approach
655
36.1
Normal Industry Profits
656
36.2
A More Comprehensive Analytical Approach
657
36.3
Hypothetical Example
658
36.4
Generic Drug Pricing
659
36.5
Summary
660
37
Discounted Cash Flow Analysis
661
37.1
PharmaProd Commodity Corp. Value
663
37.2
New PharmaProd Corp. Royalty Rate
666
37.3
Lost Value
666
37.4
Summary
668
38
Market-Derived Royalty Rates
669
38.1
Internal Licenses Are Often Self-Serving
669
38.2
Relevant Time Period
670
38.3
Financial Condition of Both Licensing Parties
670
38.4
Relevant Industry Transactions
671
38.5
Governmental Regulations
672
38.6
Are the Independent Parties Really Independent?
673
38.7
Outcome of an Infringement Lawsuit
673
38.8
Summary
674
39
Trademark Damages
675
39.1
Counterfeiting
676
39.2
The Law Relating to Monetary Relief
677
39.3
Confusion
685
39.4
Case Analysis
686
39.5
Conclusion
694
40
Estimating Damages for Infringement of Agricultural
Biotechnology-Derived Products
697
40.1
Introduction
697
40.2
What Is Agricultural Biotechnology?
697
40.3
Determining Benefits: The Case of Bt Corn
700
40.4
Conventional Methods of ECB Control
701
Contents xix
40.5
The Economics of ECB Control
702
40.6
Value of Bt
704
41
A Review of Court-Awarded Royalty Rates
in Patent Infringement Cases
(1990-2001) 706
41.1
Introduction
706
41.2
Royalties as a Measure of Damages
706
41.3
Royalty Rate Awards Categorized by Industry
709
41.4
Basis for Royalty Rates
709
41.5
The Hypothetical Negotiation
712
41.6
Consideration of the Georgia-Pacific Factors
713
41.7
Federal Circuit Decisions on Royalty Awards
715
41.8
Other Considerations in the Determination of
a Reasonable Royalty
719
41.9
Conclusion
722
42
Trademark Damage Trends in the Federal Circuit
(1982-2001) 723
42.1
Introduction
723
42.2
Overview of Trademarks
724
42.3
Injunctive and Monetary Relief Guidance
725
42.4
Trends in Trademark Damages Awards
726
42.5
Conclusion
731
43
Recent Decision: Copyright Infringement Damages
Can Be Based on Value of Licenses
732
43.1
Introduction
732
43.2
On Davis v. The Cap, Inc.
732
43.3
Conclusion
743
44
Trade Secret Damages
747
44.1
Summary of Trade Secret Damages
747
44.2
Royalty Method of Calculating Damages for Misappropriation
of Trade Secret
748
44.3
Plaintiff s Lost Profits Method of Calculating Damages
for Misappropriation of Trade Secret
749
44.4
Defendant s Profit Method of Calculating Damages
for Misappropriation of Trade Secret
749
44.5
Other Methods of Calculating Damages for Misappropriation
of Trade Secret
750
44.6
The Accounting Period for Trade Secret Misappropriation
Damages
752
xx Contents
Part IV Appendices
755
Investment Rate of Return
757
A.1
Investment Rate of Return
757
A.2
Required Rate of Return Components
758
A.3
Rate of Return Models
759
A.4
Weighted Average Cost of Capital
764
A.5
Appropriate Return on Monetary Assets
765
A.6
Appropriate Return on Tangible Assets
765
A.7
Appropriate Return on Intangible Assets and Intellectual
Property
766
A.8
Prejudgment Interest Rates
767
A.9
References
768
В
Theoretical Foundations for the Determination of a Fair
Rate of Return on Intellectual Property
769
С
The Use and Abuse of Iowa Curves When Quantifying
Appraisal Depreciation
771
C.I Appraisal Depreciation
771
C.2
Iowa-Type
Survivor Curve
772
C.3 Appraisal Depreciation and Iowa Curves
780
C.4 Valuation Theory of Condition Percent
780
C.5 Iowa Curve Misapplication and Underlying Fallacious
Assumptions
781
C.6 Effects of Misapplication of Iowa Curves on Appraisal Results
783
D
Financial and Business Information Sources
785
D.1 A Starting Point
785
D.2 Financial Data
785
D.3 CD-ROM Databases
788
D.4 Economic Data
789
D.5 International Data
789
D.6 Sources of Sources
789
D.7 Royally Rate Information
791
D.8 Publications
793
E
Sample Royalty Rate Information
797
E.1 Technology Royalty Rates
797
E.2 Trademark Royalty Rates
804
E.3 Pharmaceuticals
&
Biotechnology Royalty Rates
808
Contents
Overview of New Product Diffusion Sales
Forecasting Models
817
F.1
Introduction
817
F.2
New Product Sales Forecasting Models: Product Diffusion
817
F.3
Types of Product Diffusion Models
820
F.4
Caveats of the Bass Model
825
F.5
Conclusions
825
F.6
References
826
Index
829
|
| adam_txt |
CONTENTS
Preface
xxiii
Part I Valuation
1
1
Intellectual Property and Intangible Assets
in the World Today
3
1.1
Some History
3
1.2
Legislation Created Intellectual Property
5
1.3
Need for Intellectual Property Valuations
6
1.4
Intellectual Property Exploitation
8
1.5
Legal Attitudes Enhance Value
10
1.6
When Intellectual Properties Collide
11
2
Defining Intangible Assets and Intellectual Property
13
2.1
Intangible Assets
13
2.2
Intellectual Property
21
3
Defining Intangible Assets and Intellectual
Property
—
Trademarks
36
3.1
Trademarks
36
3.2
Trademark Defined
37
3.3
Trademarks
—
The Legal Underpinnings
43
3.4
Trademark Creation
46
3.5
Naming Rights
61
4
Intangible Assets and the Business Enterprise
66
4.1
The Business Enterprise
66
4.2
Summary
79
Because of the rapidly changing nature of information in this field, this product may be updated
with annual supplements or with future editions. Please call
1-877-762-2974
or email us at
subscriber@wiley.com to receive any current update at no additional charge. We will send on
approvai
any future supplements or new editions when they become available. If you purchased this product
directly from John Wiley
&
Sons, Inc., we have already recorded your subscription for this update
service.
xii Contents
5
Accounting Issues
81
5.1
Introduction
81
5.2
Accounting Principles Relating to Valuation
83
5.3
New Developments in Accounting for Intangible Assets
95
5.4
Cost and Value
109
Appendices
5A Intangible Asset List
—
Exposure Draft
112
5B Intangible Asset List—Final SFAS No.
141 114
5C Relevant Documents in the Development
of SFAS No.
141
and SFAS No.
142 116
6
Tax Issues
117
6.1
Tax Considerations
117
6.2
Primary Standards
122
6.3
Property Definitions
125
6.4
Methods for Determining Intangible Asset Transfer Prices
126
6.5
Cost-Sharing Arrangements
132
6.6
Investment Holding Companies
136
7
Valuation Principles and Techniques
140
7.1
Valuation Principles
140
7.2
Valuation Methods
148
7.3
Summary
155
8
Cost Approach
156
8.1
General Cost Approach Principles
156
8.2
Cautions in Using the Cost Approach for Intellectual Property
165
8.3
Using the Cost Approach for Trademarks
166
8.4
Using the Cost Approach for Technology
168
8.5
Cost Approach
—
Summary
168
9
Market Approach
169
9.1
Market Transactions of Intellectual Property Indicate Value
169
9.2
Market Events Can Indicate Value
171
9.3
A Lost Patent Indicates Value
171
9.4
Analyzing the Business Enterprise to Indicate Value
175
9.5
Market Approach
—
Summary
183
10
Income Approach—Quantifying the Economic Benefit
185
10.1
Market Value Equals the Present Value of the Future
Economic Benefits of Ownership
185
10.2
Quantifying the Economic Benefit
185
Contents xiii
11
Income Approach
—
Timing and Pattern of Receiving
the Economic Benefit
212
11.1
Market Value Equals the Present Value of the Future
Economic Benefits of Ownership
212
11.2
Economic Life Defined
212
11.3
Economic Life of Intangible Assets and Intellectual Property
219
12
Income Approach
—
Evaluating the Risk of Receiving
the Economic Benefit and Putting It All Together
241
12.1
Market Value Equals the Present Value of the Future
Economic Benefits of Ownership
241
12.2
Income Approach
—
Putting It All Together
245
13
When Theory Meets Practice
252
13.1
Valuation Challenges
252
13.2
Common Valuation Errors
255
13.3
Valuation Method Preferences
259
14
Special Valuation Situations
270
14.1
Intangibles in Bankruptcy and as Collateral
270
14.2
Ad Valorem Taxes
277
14.3
Intangible Assets in Regulated Industries
277
15
Early-Stage Technology Valuation
285
15.1
Early-Stage Technology
285
15.2
Cost Approach and Early-Stage Technology
286
15.3
Market Approach and Early-Stage Technology
286
15.4
Income Approach and Early-Stage Technology
289
15.5
Summary
296
16
International Issues
301
16.1
International Valuation Standards
302
16.2
Other International Valuation Issues
305
16.3
Summary
309
PartII Licensing
311
17
Emergence of Intellectual Property Exploitation
Strategies
313
17.1
Factors Driving Strategic Alliances: Time, Cost, and Risk
314
17.2
A Short History of Corporate Strategies
316
17.3
Legal Attitudes Enhance Value
320
xiv Contents
18
Introduction
to
Exploitation
Strategies
321
18.1
Some History
321
18.2
Enter Technological Change
321
18.3
Business Enterprise Model
323
18.4
Economics of Exploitation
325
18.5
Development of Intellectual Property
326
18.6
Source of Production Factors
328
18.7
Internal Strategies
329
18.8
The Entrepreneurial Corporation
330
18.9
Acquisition
331
18.10
External Strategies
332
18.11
Ownership Alliances
338
18.12
Other Liquidity Concerns
339
18.13
Establishing a Cross-ownership Alliance
341
18.14
Strategic Alliances
—
Rapid Technological Change
342
18.15
Creating Industry Standards
345
19
Economic Contributions of Intellectual Property
352
19.1
Intellectual Property Contributes Powerfully to Earnings
352
19.2
Intellectual Property Sustains Superior Earnings
352
19.3
Enhanced Profits and Intellectual Property
353
19.4
Investment Rate of Return Analysis
359
19.5
Discounted Cash Flow Analysis
364
19.6
Comparable License Transactions
367
19.7
Simplistic Rules of Thumb
374
20
Global Exploitation Potential
376
20.1
Impact of the International Environment
376
20.2
Accounting Issues
377
20.3
Taxes
379
20.4
Transfer Pricing
380
20.5
Methods for Determining Intangible Asset Transfer Prices
385
20.6
Political Risk
387
20.7
New Markets
388
20.8
Repatriation
389
20.9
Cultural Issues
391
20.10
investment Risk
391
20.11
Legal Protection
393
20.12
Summary
394
21
Risks of Exploitation
395
21.1
Elements of Risk
395
21.2
Risk and Royalties
401
Contents xv
21.3
Intellectual Property Economic Life
405
21.4
Summary
409
22
Use of the
25%
Rule in Valuing Intellectual Property
410
22.1
Introduction
410
22.2
History of the Rule
411
22.3
Explanation of the Rule
412
22.4
Illustration of the Rule
414
22.5
Application of the Rule
416
22.6
Justification for the Rule
418
22.7
Criticisms of the Rule
419
22.8
Empirical Test of the Rule
421
22.9
Conclusions
426
23
Licensing Economics and Royalty Rates
427
23.1
Pricing the Alternatives
429
23.2
Licensing
435
23.3
Primary Economic Drivers
436
23.4
Secondary Economic Drivers
453
23.5
Evaluating the Net Present Value
457
23.6
Summary
457
24
Determining a Royalty Rate
—
An Example
460
24.1
Description of the Patented DermaPulse Invention
460
24.2
Financial Review
461
24.3
Intellectual Property Economic Contribution
461
24.4
Analysis of Specific Market Transactions
471
24.5
Conclusion
476
25
Dealing with Early-Stage Intellectual Property
477
25.1
Early-Stage Technology
479
25.2
Development Costs
480
25.3
Risk
483
25.4
Time
484
25.5
The DCF Mechanism
484
25.6
Using Discounted Cash Flow (DCF) as a Measuring Tool
485
26
Trademark Licensing
494
26.1
Trademark Royalties
494
26.2
Royalty Quantification
501
27
Licensing Negotiations and Agreements
518
27.1
Licensing Negotiations
518
27.2
Licensing Agreements
523
xvi Contents
27.3
Critical Questions
526
27.4
Licensing-ln Technology
526
27.5
Licensing-Out Technology
530
27.6
Conclusion
535
28
Licensing Internet Assets
536
28.1
Internet Background
537
28.2
Internet Economics
537
28.3
Internet Licensing
543
29
Another View of Licensing Strategies
548
29.1
Defensive Strategies
548
29.2
Cost Centers
549
29.3
Profit Centers
550
29.4
Integrated Management
552
29.5
Visionary Intellectual Property Management
553
29.6
Making the Big Bucks
553
29.7
Intellectual Property Touches all Aspects of Life
554
29.8
Intangible Assets at the Center of Deals
556
29.9
E-Commerce and Intellectual Property
556
29.10
Specific Trends in Intellectual Property Deal Making
557
29.11
Trademark Strategies
561
29.12
Intangible Riches
563
30
Joint Venture
564
30.1
Ownership Split
566
30.2
Expansion at Overboard Industries, Inc.
566
30.3
Consumer Electronics
567
30.4
Access to the Technology
568
30.5
Access to the Market
569
30.6
Measuring Potential Value from Pin-Point
569
30.7
Weighted Average Cost of Capital
572
30.8
Internal Technology Development
573
30.9
Internal Trademark Development
574
30.10
Going it Alone
577
30.11
Summary
577
30.12
Special Problems with Strategic Alliances
580
31
University Technology Transfer
583
31.1
University Technology Transfer Goals
584
31.2
University Offices of Technology Transfer
585
31.3
Conflicts of Interest
586
31.4
Nonexclusive Licenses
586
31.5
Finding Technology
587
32
33
Contents
xvii
31.6
Rewards of Inventorship
588
31.7
Harvard University
—
Royalty-Sharing Policy
for Intellectual Property
588
31.8
Johns Hopkins University
—
Sharing of Revenue
from Intellectual Property
590
31.9
Dealing with Universities
591
Organizing for the Future
592
32.1
Mapping Intellectual Property
592
32.2
Identification
593
32.3
Assembled Workforce
595
32.4
Captive Spare Parts Annuity
596
32.5
Computersoftware
596
32.6
Copyrights
597
32.7
Customer Lists
597
32.8
Distribution Networks
597
32.9
Trademarks
597
32.10
Strategic Plan and Gap Analysis
597
Monitoring License Agreements
605
33.1
Introduction
605
33.2
Overview of Licensing
605
33.3
Licensing Business Risks
607
33.4
License Management
609
33.5
Auditing the Royalty Obligations
610
33.6
Common Audit Procedures and Findings
612
33.7
Remedies from Breaches of Licensing Contracts
613
33.8
Conclusion
614
Part III Infringement Damages
615
34
Lost-Profit Calculations
617
34.1
Definition of Lost-Profit Damages
617
34.2
Patent Infringement
617
34.3
Trademark Infringement
618
34.4
Copyright Infringement
618
34.5
Lost Profits
619
34.6
The Panduit Test for Calculating Lost Profit
622
34.7
Calculating Lost Profit After Panduit
626
34.8
Incremental Profits
630
34.9
Profit and Loss Statements
633
34.10
Fixed and Variable Costs
635
34.11
An Example of Incremental Profits
640
xviii Contents
34.12
Fixed Costs Aren't Always Fixed
646
34.13
Summary
646
35
Royalty Rates and the Georgia-Pacific Factors
648
35.1
Factors for Deriving a Responsible Royalty
648
35.2
Summary
654
36
The Analytical Approach
655
36.1
Normal Industry Profits
656
36.2
A More Comprehensive Analytical Approach
657
36.3
Hypothetical Example
658
36.4
Generic Drug Pricing
659
36.5
Summary
660
37
Discounted Cash Flow Analysis
661
37.1
PharmaProd Commodity Corp. Value
663
37.2
New PharmaProd Corp. Royalty Rate
666
37.3
Lost Value
666
37.4
Summary
668
38
Market-Derived Royalty Rates
669
38.1
Internal Licenses Are Often Self-Serving
669
38.2
Relevant Time Period
670
38.3
Financial Condition of Both Licensing Parties
670
38.4
Relevant Industry Transactions
671
38.5
Governmental Regulations
672
38.6
Are the Independent Parties Really Independent?
673
38.7
Outcome of an Infringement Lawsuit
673
38.8
Summary
674
39
Trademark Damages
675
39.1
Counterfeiting
676
39.2
The Law Relating to Monetary Relief
677
39.3
Confusion
685
39.4
Case Analysis
686
39.5
Conclusion
694
40
Estimating Damages for Infringement of Agricultural
Biotechnology-Derived Products
697
40.1
Introduction
697
40.2
What Is Agricultural Biotechnology?
697
40.3
Determining Benefits: The Case of Bt Corn
700
40.4
Conventional Methods of ECB Control
701
Contents xix
40.5
The Economics of ECB Control
702
40.6
Value of Bt
704
41
A Review of Court-Awarded Royalty Rates
in Patent Infringement Cases
(1990-2001) 706
41.1
Introduction
706
41.2
Royalties as a Measure of Damages
706
41.3
Royalty Rate Awards Categorized by Industry
709
41.4
Basis for Royalty Rates
709
41.5
The Hypothetical Negotiation
712
41.6
Consideration of the Georgia-Pacific Factors
713
41.7
Federal Circuit Decisions on Royalty Awards
715
41.8
Other Considerations in the Determination of
a Reasonable Royalty
719
41.9
Conclusion
722
42
Trademark Damage Trends in the Federal Circuit
(1982-2001) 723
42.1
Introduction
723
42.2
Overview of Trademarks
724
42.3
Injunctive and Monetary Relief Guidance
725
42.4
Trends in Trademark Damages Awards
726
42.5
Conclusion
731
43
Recent Decision: Copyright Infringement Damages
Can Be Based on Value of Licenses
732
43.1
Introduction
732
43.2
On Davis v. The Cap, Inc.
732
43.3
Conclusion
743
44
Trade Secret Damages
747
44.1
Summary of Trade Secret Damages
747
44.2
Royalty Method of Calculating Damages for Misappropriation
of Trade Secret
748
44.3
Plaintiff's Lost Profits Method of Calculating Damages
for Misappropriation of Trade Secret
749
44.4
Defendant's Profit Method of Calculating Damages
for Misappropriation of Trade Secret
749
44.5
Other Methods of Calculating Damages for Misappropriation
of Trade Secret
750
44.6
The Accounting Period for Trade Secret Misappropriation
Damages
752
xx Contents
Part IV Appendices
755
Investment Rate of Return
757
A.1
Investment Rate of Return
757
A.2
Required Rate of Return Components
758
A.3
Rate of Return Models
759
A.4
Weighted Average Cost of Capital
764
A.5
Appropriate Return on Monetary Assets
765
A.6
Appropriate Return on Tangible Assets
765
A.7
Appropriate Return on Intangible Assets and Intellectual
Property
766
A.8
Prejudgment Interest Rates
767
A.9
References
768
В
Theoretical Foundations for the Determination of a Fair
Rate of Return on Intellectual Property
769
С
The Use and Abuse of Iowa Curves When Quantifying
Appraisal Depreciation
771
C.I Appraisal Depreciation
771
C.2
Iowa-Type
Survivor Curve
772
C.3 Appraisal Depreciation and Iowa Curves
780
C.4 Valuation Theory of Condition Percent
780
C.5 Iowa Curve Misapplication and Underlying Fallacious
Assumptions
781
C.6 Effects of Misapplication of Iowa Curves on Appraisal Results
783
D
Financial and Business Information Sources
785
D.1 A Starting Point
785
D.2 Financial Data
785
D.3 CD-ROM Databases
788
D.4 Economic Data
789
D.5 International Data
789
D.6 Sources of Sources
789
D.7 Royally Rate Information
791
D.8 Publications
793
E
Sample Royalty Rate Information
797
E.1 Technology Royalty Rates
797
E.2 Trademark Royalty Rates
804
E.3 Pharmaceuticals
&
Biotechnology Royalty Rates
808
Contents
Overview of New Product Diffusion Sales
Forecasting Models
817
F.1
Introduction
817
F.2
New Product Sales Forecasting Models: Product Diffusion
817
F.3
Types of Product Diffusion Models
820
F.4
Caveats of the Bass Model
825
F.5
Conclusions
825
F.6
References
826
Index
829 |
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| author | Smith, Gordon V. 1937- Parr, Russell L. 1954- |
| author_GND | (DE-588)170653862 (DE-588)171485300 |
| author_facet | Smith, Gordon V. 1937- Parr, Russell L. 1954- |
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| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 346 - Private law |
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| dewey-sort | 3346.7304 18 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| discipline_str_mv | Rechtswissenschaft Wirtschaftswissenschaften |
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| geographic | USA USA (DE-588)4078704-7 gnd |
| geographic_facet | USA |
| id | DE-604.BV035080100 |
| illustrated | Illustrated |
| index_date | 2024-07-02T22:06:47Z |
| indexdate | 2024-07-09T21:21:44Z |
| institution | BVB |
| isbn | 047168323X 9780471683230 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016748353 |
| oclc_num | 57142518 |
| open_access_boolean | |
| owner | DE-20 |
| owner_facet | DE-20 |
| physical | XXIV, 864 S. graph. Darst. |
| publishDate | 2005 |
| publishDateSearch | 2005 |
| publishDateSort | 2005 |
| publisher | Wiley |
| record_format | marc |
| spelling | Smith, Gordon V. 1937- Verfasser (DE-588)170653862 aut Intellectual property valuation, exploitation and infringement damages Gordon V. Smith ; Russell L. Parr Hoboken, NJ Wiley 2005 XXIV, 864 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Financiële verslaglegging gtt Immateriële activa gtt Intellectueel eigendom gtt Recht Intellectual property infringement United States Intellectual property Valuation United States Intellectual property United States Joint ventures Law and legislation United States License agreements United States Recht (DE-588)4048737-4 gnd rswk-swf Lizenzpolitik (DE-588)4167984-2 gnd rswk-swf Immaterieller Anlagewert (DE-588)4161343-0 gnd rswk-swf Rechtsverletzung (DE-588)4177276-3 gnd rswk-swf Bewertung (DE-588)4006340-9 gnd rswk-swf Immaterialgüterrecht (DE-588)4026596-1 gnd rswk-swf Geistiges Eigentum (DE-588)4136832-0 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Geistiges Eigentum (DE-588)4136832-0 s Recht (DE-588)4048737-4 s DE-604 Unternehmen (DE-588)4061963-1 s Lizenzpolitik (DE-588)4167984-2 s Immaterieller Anlagewert (DE-588)4161343-0 s Immaterialgüterrecht (DE-588)4026596-1 s 1\p DE-604 Bewertung (DE-588)4006340-9 s 2\p DE-604 Rechtsverletzung (DE-588)4177276-3 s 3\p DE-604 Parr, Russell L. 1954- Verfasser (DE-588)171485300 aut Digitalisierung UB Bayreuth application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016748353&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 3\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Smith, Gordon V. 1937- Parr, Russell L. 1954- Intellectual property valuation, exploitation and infringement damages Financiële verslaglegging gtt Immateriële activa gtt Intellectueel eigendom gtt Recht Intellectual property infringement United States Intellectual property Valuation United States Intellectual property United States Joint ventures Law and legislation United States License agreements United States Recht (DE-588)4048737-4 gnd Lizenzpolitik (DE-588)4167984-2 gnd Immaterieller Anlagewert (DE-588)4161343-0 gnd Rechtsverletzung (DE-588)4177276-3 gnd Bewertung (DE-588)4006340-9 gnd Immaterialgüterrecht (DE-588)4026596-1 gnd Geistiges Eigentum (DE-588)4136832-0 gnd Unternehmen (DE-588)4061963-1 gnd |
| subject_GND | (DE-588)4048737-4 (DE-588)4167984-2 (DE-588)4161343-0 (DE-588)4177276-3 (DE-588)4006340-9 (DE-588)4026596-1 (DE-588)4136832-0 (DE-588)4061963-1 (DE-588)4078704-7 |
| title | Intellectual property valuation, exploitation and infringement damages |
| title_auth | Intellectual property valuation, exploitation and infringement damages |
| title_exact_search | Intellectual property valuation, exploitation and infringement damages |
| title_exact_search_txtP | Intellectual property valuation, exploitation and infringement damages |
| title_full | Intellectual property valuation, exploitation and infringement damages Gordon V. Smith ; Russell L. Parr |
| title_fullStr | Intellectual property valuation, exploitation and infringement damages Gordon V. Smith ; Russell L. Parr |
| title_full_unstemmed | Intellectual property valuation, exploitation and infringement damages Gordon V. Smith ; Russell L. Parr |
| title_short | Intellectual property |
| title_sort | intellectual property valuation exploitation and infringement damages |
| title_sub | valuation, exploitation and infringement damages |
| topic | Financiële verslaglegging gtt Immateriële activa gtt Intellectueel eigendom gtt Recht Intellectual property infringement United States Intellectual property Valuation United States Intellectual property United States Joint ventures Law and legislation United States License agreements United States Recht (DE-588)4048737-4 gnd Lizenzpolitik (DE-588)4167984-2 gnd Immaterieller Anlagewert (DE-588)4161343-0 gnd Rechtsverletzung (DE-588)4177276-3 gnd Bewertung (DE-588)4006340-9 gnd Immaterialgüterrecht (DE-588)4026596-1 gnd Geistiges Eigentum (DE-588)4136832-0 gnd Unternehmen (DE-588)4061963-1 gnd |
| topic_facet | Financiële verslaglegging Immateriële activa Intellectueel eigendom Recht Intellectual property infringement United States Intellectual property Valuation United States Intellectual property United States Joint ventures Law and legislation United States License agreements United States Lizenzpolitik Immaterieller Anlagewert Rechtsverletzung Bewertung Immaterialgüterrecht Geistiges Eigentum Unternehmen USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016748353&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT smithgordonv intellectualpropertyvaluationexploitationandinfringementdamages AT parrrusselll intellectualpropertyvaluationexploitationandinfringementdamages |