Assessment of intellectual property



Customers are increasingly wondering why evaluation of intellectual property? Taking into account the relevance of the topic, we have decided to cooperate with professional appraisers of intellectual property rights to our customers was more profitable to sell the trademark or patent license or add to the authorized capital of copyrights, etc.

The development of the world economy shows that every year the economic actors more and more attention to intangible assets (IA). Thus, banks are increasingly willing to give out under the IA (as collateral) loans, IA is increasingly becoming the subject of transactions, transfer of inheritance, etc.

Market intangible assets is growing. This is due to the development of innovative economy, the introduction of new equipment and technologies, the growth of the market of innovative products, technology, market "franchise" and others. Thus, intellectual property and other intangible assets have become an integral part of business entities. Her increasingly contribute to the share capital, thereby making the business more attractive.

There are cases when the estimated value of the brand (collectively intangible assets) is much greater than the value of tangible assets (real estate, equipment, working capital, etc.), as well as cases where the exception of intangible assets from the assets of the enterprise it is the company led to a sad end .

Case Studies:

1. The evaluation of "Svitoch" (Lviv), its brand was estimated at 70 mln. US dollars, while all other assets were much smaller amount. The cost of intangible assets has been taken into account in the formation of the transaction value for sale to a foreign investor.

2. Indian investors have studied the question of acquisition in Kiev plant produces automotive condenser operating due to the effect of the thermocouple. The audit revealed that the patent for the technology of manufacturing of thermocouples does not belong to the plant, and an individual, and the license has not been decorated relations. As a result, investors abandoned the project, which would bring the country's multimillion-dollar foreign exchange earnings. Left without orders, the factory was closed.

What makes the owner of the inventory, evaluation and registration of intangible assets?

· Increase the investment attractiveness of the business, including by improving the financial performance of the enterprise;

· Document the value of the assets that it is important for management decision-making and reasoning for attracting external funding in any form;

· The ability to generate additional income by engaging in economic turnover of intangible assets as a single asset (sale, transfer for use, etc.).

Thus, the objects of evaluation in the form of intangible (intangible assets / intangible assets) - evaluation of objects that do not exist in material form, but provide an opportunity to get some economic benefit.

Most often, intangible assets include intellectual property (IP), but for the purposes of evaluating objects in intangible form also includes financial interests (shares, shares), stock options, other securities and their derivatives, promissory notes, receivables and payables, etc. n.), the right to use land, buildings / facilities, rights to exploit mineral resources, as well as other property rights. (National Standard of Evaluation №1).

Thus, the IA refers to a very wide range of assets used in economic activity.

Directly to the OIP include:

· Literary and artistic works;

· computer programs;

· Compilation of data (databases);

· Execution;

· Phonograms, programs (software) broadcasting organizations;

· Inventions, utility models, industrial designs;

· Layout designs (topographies) of integrated circuits;

· Rationalization proposals;

· Plant varieties, animal breeds;

· Commercial (proprietary) names, trade marks (marks for goods and services), geographical indications;

· Trade secrets;

· Other facilities that are under the law of intellectual property rights.

In international practice Intangible assets are divided into five main categories:

- Marketing assets (brand names, trademarks, domain names, etc.);

- Client assets (customer base, client contracts, system of relationships with customers and others.);

- Creative assets (photos, books, magazines, etc.);

- Contractual assets (patents, licenses, advertising and service contracts, franchise agreements, contracts of employment of employees and others.);

- Technology assets (software, know-how, trade secrets, business processes, etc.).

A special place in the IA takes "goodwill", which is not subject to amortization, but it requires the annual reassessment

Thus, we see that almost every company has one or other intangible assets. Even if it does not know about it, or the assets are not taken into account.

The practice of inventory, assessment and statement on the balance of intangible assets in Ukraine has not yet become widespread for several reasons. However, a gradual transition to international standards of accounting and reporting creates the need for a qualitative reflection of all the company's assets in the account, which in turn gives rise to the need to organize a competent accounting intangible assets.

Since IA is very diverse, the course varied and methods of assessment.

The standard assessment procedure involves the following steps:

However, a variety of possible methods, even within the standard approach requires the appraiser serious theoretical training, decent experience, professional and general knowledge.

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