The valuation of intellectual property
by D.J. Neil
International Journal of Technology Management (IJTM), Vol. 3, No. 1/2, 1988

Abstract: Ideas with the potential for exploitation for profit constitute intellectual property, the characteristics of which suggest that it should be considered as a capital asset for the purposes of valuation. The case for using cash flow earnings as opposed to accrued profits as a yardstick for assessing capital projects is reviewed and a method is proposed for the valuation in exchange of intellectual property, based on the application of discounted cash flow analysis to cash flow projections prepared with the aid of simple Bayesian techniques.

Online publication date: Tue, 26-May-2009

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