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Retrospective valuations of intellectual property

Publication ,  Journal Article
Wilson, BS
Published in: Journal of Technology Transfer
February 1, 2012

A relatively simple method for ongoing retrospective valuations of intellectual property (IP) for the purpose of setting royalty rates is described. The method uses measureable variables that indicate directly the value of an IP to a licensee over time. Protections are built into the method to preclude royalties that would be unfair to either the licensee or licensor. Unlike the cost- or income-based methods used in current practice, the described method does not require any assumptions about the future and is therefore immune to the uncertainties and possible inaccuracies that are inherent to prospective valuations. Although forecasting is needed for some purposes, such as for certain tax purposes or for the overall valuation of a company by stock analysts, the described retrospective valuations can be usefully applied for setting royalty rates that closely track and reflect changes in market conditions, patent protection, and product design. © 2010 Springer Science+Business Media, LLC.

Duke Scholars

Published In

Journal of Technology Transfer

DOI

EISSN

1573-7047

ISSN

0892-9912

Publication Date

February 1, 2012

Volume

37

Issue

1

Start / End Page

124 / 133

Related Subject Headings

  • Science Studies
  • 3507 Strategy, management and organisational behaviour
  • 1503 Business and Management
 

Citation

APA
Chicago
ICMJE
MLA
NLM
Wilson, B. S. (2012). Retrospective valuations of intellectual property. Journal of Technology Transfer, 37(1), 124–133. https://doi.org/10.1007/s10961-010-9172-9
Wilson, B. S. “Retrospective valuations of intellectual property.” Journal of Technology Transfer 37, no. 1 (February 1, 2012): 124–33. https://doi.org/10.1007/s10961-010-9172-9.
Wilson BS. Retrospective valuations of intellectual property. Journal of Technology Transfer. 2012 Feb 1;37(1):124–33.
Wilson, B. S. “Retrospective valuations of intellectual property.” Journal of Technology Transfer, vol. 37, no. 1, Feb. 2012, pp. 124–33. Scopus, doi:10.1007/s10961-010-9172-9.
Wilson BS. Retrospective valuations of intellectual property. Journal of Technology Transfer. 2012 Feb 1;37(1):124–133.
Journal cover image

Published In

Journal of Technology Transfer

DOI

EISSN

1573-7047

ISSN

0892-9912

Publication Date

February 1, 2012

Volume

37

Issue

1

Start / End Page

124 / 133

Related Subject Headings

  • Science Studies
  • 3507 Strategy, management and organisational behaviour
  • 1503 Business and Management