Intangible Assets:
Intellectual Property
Valuation
Analytical Value professionals have conducted financial
analysis and incremental profitability studies, created and validated financial
models, evaluated damages claims, provided expert testimony and assisted
counsel in a number of significant intellectual property matters throughout the
United States.
Key elements of one intellectual property valuation calculation included
identification of fixed and variable costs in a job order manufacturing
environment, and documentation of incremental profitability. In another
multi-million dollar matter, an Analytical Value team member delivered expert
testimony highlighting the analytical and conceptual errors in the opposing
expert’s presentation and successfully rebutting the claimed damages. Key
errors included ignoring the availability of acceptable non-infringing
substitutes, and assuming that all defendant sales would have been made by
plaintiff (at a substantially higher price point). Our Analytical Value team has developed a
structured methodology for evaluating likely intellectual property values at an
early stage.