Analysts will find IPmetrics’
review of valuing IP in a bankruptcy context useful. As they have seen in other contexts (e.g., valuing patent infringement damages under the now tighter Uniloc
standards), using simple ratios and “rules of thumb” is far less likely to pass scrutiny by a court (and an attorney client) than before. “A specific audit” of the IP at issue is now required, says IPmetrics.
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