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Stay appraised of all the latest business considerations in the jewelry industry! The report explains how jewelry stores operate, the nature of their revenue streams, value drivers, the industry environment, the risks involved, and other key factors.
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The Sport of Kings: Promise and Perils of 21st Century Patent Litigation
The 20-year period of exclusivity that comes with a patent grant creates a powerful economic incentive for innovation. It also creates an incentive to protect those valuable patented products and processes from infringement. But the high costs and unusual ...
THE IDENTIFICATION AND VALUATION OF TAXPAYER COMMERCIAL INTANGIBLE ASSETS FOR GIFT AND ESTATE TAX PURPOSES
The valuation of intangible assets is relevant in two federal gift tax instances: (1) the taxpayer directly gifts an intangible asset or intellectual property ownership interest and (2) the taxpayer gifts a closely held business, professional practice ...
How to Estimate the Value of Your Company to a Particular Buyer
When negotiating the sale of a privately owned company, it is essential for the seller to know the value or range of values that would result in a transaction. It is also important for the seller to have knowledge of other factors that can potentially i ...
Failed IT Projects: Dealing with Technology When Estimating Economic Damages
For purposes of this discussion, we will define information technology (IT) projects as follows: developing, modifying, or migrating software and computer systems used for accessing and utilizing information in a business environment. This may involve ...
Changing the ESOP Financial Adviser
It is almost always the intent (1) of the ESOP sponsor company and (2) of the ESOP trustee to continue the rela-tionship with the financial adviser who was involved in the initial ESOP implementation. That financial adviser indi-vidual or firm worked wi ...
Estimating the Remaining Useful Life of Intellectual Property
Virtually any assignment involving an economic analysis of intellectual property (IP) involves the estimation of the expected remaining useful life (RUL) of the subject IP. This statement is true regardless of which IP valuation approachùcost, income or ...
THE VALUATION OF PATENTS AND PROPRIETARY TECHNOLOGY FOR AD VALOREM TAX PURPOSES
Authored by: Jin Wang Published in the Summer 2008 Issue of Insights by Willamette Management & Associates ...
Identifying a Preferred IP Damages Measure by Understanding the Differences Between 'Lost Profits' and 'Diminution in Business Value'
This discussion summarizes the differences between two generally accepted measures of damages in intellectual property (IP) litigation: 1. lost profits and 2. the diminution in business value. The quantification of IP lost profits and e ...
THE IDENTIFICATION OF COMMERCIAL INTANGIBLE ASSETS
Authored by: Robert F. Reilly and John C. Ramirez Published in the Spring 2008 Issue of Insights by Willamette Management & Associates ...
INTELLECTUAL PROPERTY INFRINGEMENT REMEDIES
Authored by: Patrick B. Schweihs and Robert P. Schweihs Published in the Spring 2008 Issue of Insights by Willamette Management & Associates ...
Forensic Patent Evaluations
All other factors being equal, a strong patent is worth more than a weak patent. The strength of a patent may be determined based on (1) the description of the invention and (2) the claims that have been made about the invention. A forensic investigation ...
VALUATION OF DEBTOR CORPORATION INTELLECTUAL PROPERTY DURING A DISTRESSED ECONOMY
Debtor corporations operating in bankruptcy protection own and operate intellectual property. Financially troubled companies not operating in bankruptcy may also own and operate intellectual property. In the current recessionary economy, debtor corporatio ...
Current Issues in the Valuation of Purchased IPR&D
The valuation of in-process research and development (IPR&D) purchased in a business combination remains a complicated analysis. There are fewer acquisitions of technology companies (including hardware/software, internet, and dot-com compa¡nies) today t ...
Reporting Guidelines for Real Estate Appraisal Reports
Appraisal reports become important documents in property tax assessments, negotiations, appeals, and litigation where the value of real estate is at issue. In these property tax dispute instances, many parties (not only the appraiserÆs client) have an i ...
Corporate Governance in ESOP Companies
One of the core elements of an effective capital market is trust. Investors will avoid markets, corporations, and management teams that they donÆt trust. This applies equally to publicly owned, privately owned, and employee owned companies. Shareholders ...
Trade Secrets Remaining Useful Life Analysis
Trade secrets are one of the four types of intellectual proper-ties. The other three types of intellectual properties, of course, are: trademarks, copyrights, and patents. BlackÆs Law Dictionary (7th ed.) parallels the language of the Uniform Trade Secr ...
TRADEMARK VALUATION APPROACHES AND METHODS FOR AD VALOREM TAX PURPOSES
Authored by: S. Scott Cobb, CFA Published in the Summer 2008 Issue of Insights by Willamette Management & Associates ...
PROFESSIONAL STANDARDS IN MANAGEMENT INFORMATION AND STRATEGIC PLANNING ENGAGEMENTS
Authored by: Curtis R. Kimball and Robert F. Reilly Published in the Winter 2008 Issue of Insights by Willamette Management & Associates ...
THE VALUATION OF INTELLECTUAL PROPERTY FOR FAMILY LAW PURPOSES
Valuation analysts are often called on to value intellectual property for family law purposes. Such valuations may be performed (1) when the marital estate owns the intellectual property directly or (2) when the marital estate owns the intellectual proper ...
The Value of a Trade Secret
An important distinction between a trade secret and other types of intellectual property is that a trade secret is never registered with a federal or state agency. This discussion describes the generally accepted trade secret valuation approaches, methods ...
Valuation Considerations and Methods for a Patent Valuation Analysis
In recent years, the value of patents and other intellectual property has become a significant percentage of the overall value of many business enterprises. Accordingly, there is an increasing focus on the valuation of these intellectual property assets o ...
INTELLECTUAL PROPERTY INTERCOMPANY TRANSFER PRICE PLANNING CONSIDERATIONS
Authored by: Chip Brown and Robert F. Reilly Published in the Winter 2008 Issue of Insights by Willamette Management & Associates ...
Valuation of Dot-Com Companies for Fairness Options
During 1999 and the first half of 2000, the stock market infat-uation with dot-com companies created enormous market capitalizations for these companies and enormous wealth for their entrepreneurial owners. The statistics regarding the vol-ume of capita ...
REAL ESTATE APPRAISAL ISSUES FOR AD VALOREM TAX PURPOSES
Authored by: Robert P. Schweihs Published in the Summer 2008 Issue of Insights by Willamette Management & Associates ...
INTELLECTUAL PROPERTY MANAGEMENT INFORMATION CONSIDERATIONS
Authored by: Katherine A. Gilbert and Robert P. Schweihs Published in the Winter 2008 Issue of Insights by Willamette Management & Associates ...