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Applying the Asset-Based Approach? How to Value the Intangibles in a Business or Professional Practice

Stop treating the asset approach as an afterthought. Valuation of both identifiable intangible assets and business/practice goodwill as part of the asset-based approach to business and professional practice valuation is a core skill for any valuation professional. The valuation of intangible assets is often the most important (and most challenging) component of applying the asset-based approach to conclude the going-concern value of an operating company. Join expert Robert Reilly for a discussion on the identification ...

Understanding Intangibles: Classification, Identification, and Valuation

Don’t just survive in the jungle of intangible valuation—thrive in it! Join us for field class with experts Edgar Baum, Ron Laurie, Mike Pellegrino, and Chris Rosenthal, who will guide you through the diverse and often confusing world of patents, copyrights, trade secrets, and trademarks. In this advanced workshop, learn about the distinctions between major types of intangibles along with the nuances such as the difference between brands and trademarks. Be sure you are valuing ...

Infringer’s Call for Apportionment of Lost Profits Goes Unheeded

Federal Circuit denies defendants’ request for rehearing en banc on issue of whether lost profits award was improper because calculation involving a multicomponent product required apportionment analysis in addition to satisfaction of Panduit factors.

Mentor Graphics Corp. v. EVE-USA, Inc. (II)

Federal Circuit denies defendants’ request for rehearing en banc on issue of whether lost profits award was improper because calculation involving a multicomponent product required apportionment analysis in addition to satisfaction of Panduit factors.

Georgia-Pacific Analysis Satisfies Apportionment Requirement, Court Says

Court rejects Daubert challenge to lost profits and reasonable royalty analyses; court downplays importance of Panduit noninfringing-alternatives requirement and equates Georgia-Pacific analysis with apportionment between patented and unpatented features.

Georgia-Pacific Analysis Satisfies Apportionment Requirement, Court Says

Court says under federal discovery rule applicable to expert testimony annotated draft expert reports are discoverable as to comments one expert made to other expert’s draft report and as to portion of the draft to which comment was made.

How the expert in the Amazon trademark case determined a royalty rate

In the recent Amazon Tax Court case, the IRS challenged the valuation of trademarks the company transferred to its overseas subsidiary. But Amazon prevailed, and here's an explanation of the comparable uncontrolled transaction (CUT) method its expert used to sift through thousands of transactions.

Questions to ask when valuing intellectual property

Only after a thorough due diligence is done can an analysis be made of what intellectual property is worth.

Monte Carlo: Applications, Examples and Best Practices for Valuation (eLearning course)

As complexity and uncertainty continue to increase, business valuation experts must up their game to master the challenges that accompany today's engagements. Rise to – and soar beyond – the occasion using Monte Carlo simulations, an indispensable method for advanced valuation scenarios. This eLearning course, "Monte Carlo: Applications, Examples and Best Practices for Valuation" distills the best instruction and content on the topic. Learn more >>

Federal Circuit Discusses Rationale Behind Different Measures of Damages

Federal Circuit says expert’s royalty analysis was not improper “pseudo” lost profits analysis that tried to circumvent higher standard of proof, where expert considered plaintiff’s profits as one of many factors in her hypothetical-negotiation model.

Mentor Graphics Corp. v. EVE-USA, Inc. (I)

Federal Circuit rejects challenge to lost profits award; patentee showed entitlement to lost profits from whole product by satisfying Panduit; although infringing product had multiple components, further apportionment in this case was not necessary.

Infringer’s Call for Apportionment of Lost Profits Goes Unheeded

Federal Circuit rejects challenge to lost profits award; patentee showed entitlement to lost profits from whole product by satisfying Panduit; although infringing product had multiple components, further apportionment in this case was not necessary.

Supreme Court Obfuscates Design Patent Damages Issue

Supreme Court agrees with Samsung that design patent infringement damages statute (Section 289) does not per se require infringer to pay profits from entire product but can be limited to profits from component(s) to which the protected design was applied.

Court Affirms Validity of Patent Citation Analysis in Royalty Calculation

Court says forward citation method to determine value of patent in suit is not per se unreliable and royalty testimony based on it is admissible under Daubert; also, there is no bright-line rule against use of code- or step-counting for apportionment.

Bombardier Rec. Prods. v. Arctic Cat Inc.

Court rejects Daubert challenge to lost profits and reasonable royalty analyses; court downplays importance of Panduit noninfringing-alternatives requirement and equates Georgia-Pacific analysis with apportionment between patented and unpatented features.

Georgia-Pacific Analysis Satisfies Apportionment Requirement, Court Says

Court rejects Daubert challenge to lost profits and reasonable royalty analyses; court downplays importance of Panduit noninfringing-alternatives requirement and equates Georgia-Pacific analysis with apportionment between patented and unpatented features.

A face need not be famous for it to have value

In a right of publicity case, a woman is suing the Chipotle restaurant chain for $2.2 billion for using her photograph without her permission for advertising purposes.

New Star Wars film blockbuster fuels celeb estate valuation issue

For Rogue One: A Star Wars Story, the late actor Peter Cushing was “digitally resurrected” and appears as the future Death Star commander. Some stars are now taking action, such as having themselves scanned, so they, too, can provide for their heirs when they’re in the hereafter and enhance the value of their right of publicity.

IP more prevalent in PPAs, says Houlihan Lokey study

Trademarks and trade names were identified in 50% of M&A deals in 2015, up from 45% in 2014, according to the 2015 Purchase Price Allocation Study from Houlihan Lokey.

Danmark v. CMI USA, Inc.

Federal Circuit says expert’s royalty analysis was not improper “pseudo” lost profits analysis that tried to circumvent higher standard of proof, where expert considered plaintiff’s profits as one of many factors in her hypothetical-negotiation model.

Samsung Electronics Co. v. Apple, Inc. (VI)

Supreme Court agrees with Samsung that design patent infringement damages statute (Section 289) does not per se require infringer to pay profits from entire product but can be limited to profits from component(s) to which the protected design was applied.

Federal Circuit Discusses Rationale Behind Different Measures of Damages

Federal Circuit says expert’s royalty analysis was not improper “pseudo” lost profits analysis that tried to circumvent higher standard of proof, where expert considered plaintiff’s profits as one of many factors in her hypothetical-negotiation model.

Supreme Court Obfuscates Design Patent Damages Issue

Supreme Court agrees with Samsung that design patent infringement damages statute (Section 289) does not per se require infringer to pay profits from entire product but can be limited to profits from component(s) to which the protected design was applied.

Court Nixes Royalty Calculation Relying on Unalike Prior Licenses

Court says prior licensing agreements undergirding expert’s hypothetical reasonable royalty have no bearing on what the parties would have negotiated for the trademark in dispute; court finds calculation too speculative to assist jury and excludes it.

No Automatic Bar to Royalties Accruing After Life of Patent

Court finds expert’s use of two-supplier and market share methods as well as Panduit test generate admissible lost profits calculation; court also admits expert’s reasonable royalty analysis, saying it does not include unlawful post-expiration sales.

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