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Royalty Methods for Intellectual Property
Oleh:
DeSouza, Glenn
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
BUSINESS ECONOMICS vol. 32 no. 2 (1997)
,
page 46-52.
Topik:
ROYALTY
;
royalty methods
;
intellectual property
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
BB20.3
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
What royalty should be charged for a patent or trademark ? This question is difficult to answer. The market value of the intellectual property often has little relationship to is development cost. Therefore, captializing development costs is an unreliable measure of value. This article presents six methods for determining royalty rates. Three of the methods are specified by the IRS for documenting the inter company transfer of intellectual property. A number of business economists are engaged in such documentation.
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