Functional Analysis in the Intellectual Property Valuation, Damages, or Transfer Price Measurement

Abstract

Intellectual property owners and operators often need to know a value opinion, a damages measurement, or a transfer price determination regarding their intellectual property. Owners and operators may need to know these conclusions for transaction, taxation, licensing, financing, financial accounting, litigation, strategic planning, and other purposes. To develop these valuation, damages, or transfer price conclusions, owners and operators often retain, work with, and rely upon specialists who perform these analyses. Such specialists may include economists, forensic accountants, valuation analysts, licensing experts, industry consultants, and other professionals. For purposes of this discussion, these professionals are referred to collectively as “analysts.”

Keywords: functional analysis, Intellectual Property valuation, damages, transfer price, measurements