Bankruptcy and Financial Distress Litigation

IP Valuation

IP Valuation

The proper valuation of intellectual property (IP) requires a thorough understanding of the realities of the market(s) in which that property is used. Rule-of-thumb calculations often fail to withstand hostile scrutiny in the event of legal actions. Outside of disputed proceedings, cookie-cutter applications of valuation methods and accounting allocations often incorrectly assess the value of the IP in question.

NERA economists understand that proper and defensible valuation of IP assets requires thoroughly considering the relevant market and IP-specific information. In so doing, we formulate and test forward-looking assumptions about the prospective economic conditions of the IP assets at issue. Our experts apply rigorous economic analysis to a variety of IP-related issues including: the monetary impact of theft of IP assets; the internal transfer price for the use of IP assets across divisions of a multinational corporation; the value of an IP asset or portfolio in connection with its sale or license; the decision to license IP, including a recommendation of an appropriate price and other terms; and the monetary impact of theft of loss of IP legal protection.

NERA economists have extensive experience valuing intangible assets. These include assignments relating to financial reporting and tax requirements, spin-outs, and asset sales, and calculating the internal transfer price for its use across divisions of a multi-national corporation. We provide guidance about IP asset value before and after transactions have been consummated, enabling parties to create appropriate documentation to support tax-reporting requirements.

Name Title Location Phone Email
Dr. Anne Gron Managing Director Chicago +1 312 573 2850 anne.gron@nera.com
Dr. Christine Siegwarth Meyer Managing Director White Plains, NY +1 914 448 4119 christine.meyer@nera.com
Dr. Ramsey Shehadeh Managing Director New York City +1 212 345 6089 ramsey.shehadeh@nera.com
Dr. Stuart L. Harshbarger Director White Plains, NY +1 914 448 4185 stuart.harshbarger@nera.com
Bradley A. Heys Director Toronto
New York City
+1 416 868 7312
+1 212 345 2691
brad.heys@nera.com
Bryan Ray Associate Director White Plains, NY +1 914 448 4004 bryan.ray@nera.com
Yuko Saito Associate Director New York City
Tokyo
+1 212 345 1963
+81 3 3500 3378
yuko.saito@nera.com
Dr. Vladimir Starkov Associate Director Chicago +1 312 573 2806 vladimir.starkov@nera.com
Dr. Alexander Voegele Affiliated Consultant Frankfurt +49 69 710 447 501 alexander.voegele.affiliate@nera.com
Title Type Author
Not All MBS Settlements Are Equal White Paper By Faten Sabry, Sungi Lee, and Linh Nguyen
Valuing Intellectual Property in Bankruptcy Published Article By Kristopher Boushie
Economic Approaches to Intellectual Property Policy, Litigation, and Management Book Edited by Dr. Lauren Stiroh et al.
Grasping the Value of Intangible Assets: An Economic Approach to SFAS Nos. 141 and 14... Published Article By Bryan Ray et al