Intellectual Property and Intangible Asset Valuations

In many cases, the majority of a company’s value lies in its intangible assets. Assets such as patent portfolios, portfolios of copyrighted works, customer relationships, referral relationships, and trademarks are some of the most valuable assets in today’s economy.

Chaffe: Care and Commitment

Chaffe’s experienced professionals can assist you in identifying and quantifying the value of your intangible and intellectual properties. Our experience with intellectual property and intangible assets has assisted clients in numerous areas including:

• Transaction Pricing or Structuring:
  When deciding to buy, sell or license an intangible asset to or from another party, Chaffe will perform valuation, reasonable royalty and other analyses to arm managers with the information needed before entering into negotiations.
  
  
• Purchase Price Allocation/Impairment Testing for Financial Reporting:
  Upon the purchase of intangible assets or a business combination, ASC 805 requires intangible assets to be valued and recorded on the balance sheet. Subsequently, these intangible assets may need to be revalued to test for impairment.
  
  
• Estate Planning:
  Copyrights, patents or other intellectual property that outlive their creators may be subject to estate tax. Chaffe can provide a qualified appraisal of these assets to assist their owners in estate planning.
  
  
• Financing Collateralization and Securitization:
  Intangible assets and the cash flows they generate are often pledged as collateral to secure loans. A detailed valuation of these assets can provide critical information to assist borrowers and lenders in negotiating the terms of a financing.
  
  
• Litigation Support:
  Chaffe can provide a valuation, calculation or other analysis to assist you in estimating damages relating to intellectual property infringement.