Accounting Issues in Patent Valuation - IIPLA

Accounting Issues in Patent Valuation

About the Course: Knowledge of accounting issues is crucial for meeting reporting obligations; calculating tax liabilities; negotiating transactions; and, assessing the after-transaction value of IP. This session discusses a host of negotiating and finance issues with respect to accounting practices that affect everything from research expenditures, acquisitions, licensing structures, and impairment charges. The following are among the issues discussed during this webinar: What types of IP can / cannot be amortized? How are amortization benefits often negotiated in IP transactions? When should the IP owner capitalize versus expense research expenditures? Are patenting costs typically expensed or capitalized? Is acquired IP typically expensed or capitalized? Equipment for performing R&D? What important accounting rules apply to software? What triggers impairment charges? What are the consequences? Are in-licensed patents considered “assets”? What are some of the ways a licensor can charge for the granting of improvement rights? Are improvement rights typically expensed or capitalized? How should grantors / grantees account for options to buy out royalty agreements? How is patent value impacted by encumbrances? What are the accounting implications of upfront royalties? What can spark the renegotiation of upfront royalties? What are the advantages of using upfront royalties in reporting to investors? What are the most important accounting implications for intangibles in the context of acquisitions? What are the drawbacks and limitations associated with R&D tax credits? Course Leader: Ron Epperson, CLP, CPVA, Founder & Managing Director, Intellectual Energy LLC Ron has more than 30 years of experience in creating, licensing and defending IP. He has transaction experience across many technologies, industries and regions. As Managing Director of Intellectual Energy, LLC, Ron focuses on IP transactions, licensing, commercialization and valuation.
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