Appraisal of objects of intellectual property right
In conditions of market relations the rights for the objects of intellectual property (OIP) (inventions, designs, trademarks, etc.) stand as goods and, as any good, has to have cost formed by the market.
To begin the negotiation with potential buyer (or seller), it is necessary to appraise the cost of such specific good.
World experience shows that the cost of IP of many large firms can reach 35-50% of the total cost of the firm.
Such appraisal may be necessary in case of:
- privatization of state property;
- forming of assessed fund of working economic objects;
- registration of license contracts;
- alienation of property or rights for IP;
- receipt of credit on the security of rights for objects of IP;
- insurance;
- including to accounting of non-tangible asset in the form of the object of IP;
- carrying out of trial (appraisal of extent of damage under unlawful use of the objects of IP);
- development of innovation projects;
- in other cases provided by the legislation of Ukraine.
A particular interest of the subjects of economical activity is the question about appraisal of the rights for the objects of IP for inclusion of last to non-tangible assets of an enterprise that gives the possibility of their amortization and results in reduction in taxation.
The relations arising from the appraisal of IP, are regulated by the legislation of Ukraine.
Appraisers of firm the of patent attorneys of Ukraine «Lazurenko & Partners» will help you with following services:
- Appraisal of objects of intellectual property right
- Appraisal of cost of enterprise promoter payment in case of establishing of an enterprise and in case of retirement of promoter
- Appraisal of cost of intangible assets in connection with alienation thereof, including compulsory alienation, or in case of reorganization, liquidation, bankruptcy of enterprise