“The importance of intangible assets has created an urgent need to value these assets in many contexts including intellectual property management, acquisitions, sales, joint ventures, and licensing. . . . In licensing, intangible asset valuation is necessary to determine the value of a license to the licensor and licensee.†Id. at 355.
“Part II of this article will first consider the concepts of value and valuation and then discuss the three basic valuation methods (the cost, market, and income methods) and their application to intellectual property assets. Part III will discuss the valuation methods developed specifically for intellectual property (the 25 percent rule, industry standards, ranking, surrogate measures, disaggregation, Monte Carlo, and option methods). Part IV will present a new valuation method: Competitive Advantage Valuation® (CAV). The features, premises, basic steps, and applications of the CAV method will be discussed. The conclusion will consider the CAV method in the context of other valuation methods and ongoing valuation research.†Id. at 357.
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Thursday 05 of February, 2009 17:11:38 GMT by Unknown
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Thursday 05 of February, 2009 17:11:38 GMT by Unknown