Intellectual Property Valuation Within A Bankruptcy Context Part Three

Licensing professionals and related professionals (hereinafter “analysts”) are often asked to conduct intellectual property valuations (or damages analyses or transfer price analysis) as part of a bankruptcy-related controversy. Part 1 of this three-part discussion considered all of the components—often called the elements—of such a valuation assignment. As a best practice, these assignment components should be agreed to (preferably in writing) by the analyst, the bankruptcy party-in-interest, and the party’s legal counsel (counsel). Part 2 of this discussion explained the generally accepted valuation approaches that analysts consider in conducting the bankruptcy-related intellectual property valuation analysis. That part of the discussion also presented illustrative examples of the application of each of the three generally accepted intellectual property valuation approaches. This third and final part of the discussion describes the analyst’s valuation synthesis and conclusion process. This discussion also summarizes best practices related to the development of an intellectual property valuation report outline in a bankruptcy context