INTANGIBLE CAPITAL AND M&A VALUE FMA - NH
Agenda Mary Adams What are IP and IC? Accounting perspective ICounting perspective Bryan Lord IP in M&A The Secondary Market for IP Public Policy Discussion
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Intellectual Property Defined Legal Categories Patents Trademarks Copyrights Trade Secrets Business Definition All owned knowledge
Employees collaborating together and with external partners to create re-usable knowledge, designs and processes that meet market needs via a viable business model Strategic Capital Human Capital Relationship Capital Structural Capital Intangible Capital Defined Each company has a unique combination of…
Intangibles = +/- 70% of M&A accounting
Source: Houlihan Lokey, 2012 Purchase Price Allocation Study
ICounting Perspective Inventory and present a consolidated view of the IC portfolio
ICounting Perspective Measure the strength of the portfolio
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