Intellectual Property Valuation within a Bankruptcy Context Part One

There are many reasons why a licensing executive or related professional (hereinafter, “analyst”) may be asked to value debtor company intellectual property within a bankruptcy environment. While the focus of this discussion is on valuation, there are also many reasons why an analyst may be asked to conduct an intellectual property damages analysis or transfer price analysis within a bankruptcy environment. Before the analyst is retained, the party-in-interest (and, typically, the party's counsel) should carefully define the intellectual property valuation assignment. Based on that assignment definition, the analyst, the client, and the counsel can all agree on the objectives and the requirements of the valuation