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Intellectual Property Valuations

The Relief From Royalty Method (Part I of V) This is the first article of a five-part series that focuses on what valuation analysts and owner/operators need to know about one category of intangible property: intellectual property. There are generally accepted cost approach, market approach, and income approach methods that may be used to value intellectual property. This discussion focuses on the applicati ...

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Fair Use of Your Competitor’s Trademarks

Avoiding Trademark Infringement Sometimes you need to use your competitors' trademarks to sell your products or services. This is particularly true when you are selling, for example, replacement parts, and need to say that your replacements are compatible with the trademark owners’ products. It can also be important when providing services such as repair. If you repair BMW automobiles, you need to let other ...

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Implications of Kirtsaeng for the Future Protection of U.S. Patents

Copyright Protection and the “First-Sale” Exception In 1997 Supap Kirtsaeng, a citizen of Thailand, moved to the United States to study mathematics at Cornell University. He paid for his education with the help of a Thai Government scholarship which required him to teach in Thailand for ten years on his return. Kirtsaeng successfully completed his undergraduate courses at Cornell, successfully completed a P ...

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Creating the Bridge Between Transfer Pricing and the Valuation of Intangibles

Mergers and acquisitions (M&A) have continued growing since 2008’s financial crisis.  Through the first three months of 2016, the value of worldwide M&A totaled nearly $750 billion.  Cross-border M&A activity totaled $308 billion—accounting for a quarterly record-high 41% share of global M&A value.  As in previous years, M&A in industries with hefty intangible assets—such as pharmaceutic ...

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Forward Citation Analysis as a Means to Apportion Relative Value in Patent Infringement Cases

Correlating Patent Values with Prior Citations What is forward patent citation? Why is it relevant? In this article, the author answers the above questions and details how these may be relevant to a damages expert in a patent infringement matter. These experts may need to ascertain the value attributable to the patented technology at issue. While comparable license agreements may serve useful in providing a ...

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Valuation of Customer-Related Assets

What is key in considering the value of customer-related intangible assets?  Lucas M. Parris, senior member of Mercer Capital’s Financial Reporting Valuation Group, examines what attributes are important and their valuation. To read the full article in Mercer Capital's Financial Reporting Blog, click: Valuation of Customer-Related Assets. This article is republished from Mercer Capital's Financial Reporting ...

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An Overview of Methods for Estimating Lost Revenues in Economic Damages

Forecasting “But-For” Revenue for Lost Profits In this article, the author provides a brief discussion of each major approach considered in an economic damages engagement and then discusses circumstances in which multivariate analysis could provide the greatest benefit in formulating a comprehensive damage model. ...

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Intellectual Property Valuation for Bankruptcy Purposes

Part I: Three of the 12 Reasons a Valuation Is Needed in Chapter 7, 9, and 11 This two-part article summarizes the various types of intellectual property that valuation analysts (“analysts”) may encounter within a commercial bankruptcy controversy, lists the generally accepted intellectual property valuation approaches, and presents the reasons why analysts may be asked to value intellectual property within ...

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The Valuation of Trademark-Related Intangible Property

A Primer on the Approaches and Issues Involved in Valuing Trademarks Valuation analysts are often called on to perform valuation, damages, and transfer price analyses of trademark-related intangible property for various purposes. This discussion describes the valuation of trademarks within the context of both financial accounting and income tax accounting (in particular, tax-related intercompany transfer pr ...

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Hail to the…Redskins?

How the Trademark Trial and Appeal Board’s Cancellation of a Historic Mark Impacts Brand Value and the NFL On June 18, 2014, the Trademark Trial and Appeal Board canceled the federal registration for six Redskins trademarks. In this article, the authors discuss the impact that the cancellation of the trademark may have on the brand, NFL’s revenue sharing, and the value of the Redskins franchise. The authors ...

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