Robert Reilly, ‘The Cost Approach to Intellectual Property Analysis – Methodology and Principles’

ABSTRACT
Licensing executives often prepare various types of economic analyses for intellectual property owners and operators. For purposes of this discussion, the term intellectual property includes patents, copyrights, trademarks, and trade secrets. And, for purposes of this discussion, intellectual property owner/operators include developers/inventors, fee simple interest owners, licensors and licensees, joint venture partners, and contract counterparties. Licensing executives prepare these economic analyses for owners/operators in matters related to pricing and structuring of sale or license transactions, financing and securitization transactions, taxation planning and compliance activities, strategic planning and commercialization decisions, fair value measurements and financial accounting issuers, tort-related and contract-related litigation claims, and other matters.

Reilly, Robert, The Cost Approach to Intellectual Property Analysis – Methodology and Principles (December 2021), les Nouvelles – Journal of the Licensing Executives Society, volume LVI no 4, December 2021. See also The Cost Approach to Intellectual Property Analysis – Practical Applications – Part 2 (March 2022), les Nouvelles – Journal of the Licensing Executives Society, volume LVII no 1, March 2022.

First posted 2022-04-13 13:00:50

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