It is often overlooked that Intellectual Property (IP) represents a true business asset that can be economically evaluated in the same way as tangible assets used in the course of a company’s operations.
Corporate transactions and company’s capitalization
The need to assign a reliable valuation to IP can arise in various scenarios, particularly in the context of corporate transactions such as sales, contributions, mergers or acquisitions. In such cases, the IP involved in the transaction needs to be priced in order to support the ascribed value against possible claims by stakeholders or authorities.
What is sometimes forgotten, is that even in the absence of such scenarios, the IP owner can benefit from a proper valuation: in fact, this operation makes it possible to include the real value of the IP rights in the balance sheet, thus increasing the company’s capitalization and the value of depreciation. All this has the advantage of reducing tax burdens.
What is needed
However, the valuation of patents, trademarks, designs, copyrights or other intellectual property rights requires a solid valuation opinion. Such a professional report is essential not only to support the quantified value in terms of future profits, but also to assess the legal validity and actual scope of protection. For PGA, the valuation of IP assets represents a high value-added activity: the company has a dedicated team that combines legal expertise with various technical and tax disciplines.