trade names and trademarks
•
customer contracts, lists and
relationships
•
assembled workforce
•
patented and unpatented
technology
•
developed software technology
and IPR&D
•
non-compete agreements
Kotzin Valuation Partners also has a deep understanding of how to
determine the remaining economic useful life of such assets. Our intellectual
property valuations are prepared for financial reporting purposes in the context
of
purchase price allocations and
impairment testing. We also perform
intellectual property valuations for tax planning purposes, corporate
reorganizations, and transfers of assets between legal entities.
Purposes for Valuing
Intellectual Property
The
intellectual property of a company may need to be valued for a variety of
reasons, including:
•
financial reporting requirements
•
merger and acquisition
•
estimation of royalty rates
•
bankruptcy and reorganization
proceedings
•
damage calculation in
litigation