1. Calculate the cost of a trademark. TK market analysis showed that:
- the presence of international registration increases the cost of technical specifications by 25;
- the discount for selling an incomplete volume of rights is 30;
- high demand, compared to average, increases the cost of technical specifications by 5, and low demand, compared to average, reduces the cost by 10.
2. Determine the value of a trademark using the method of qualitative analysis (rating/ranking)
Elements of comparison Comparison of the assessed object with an analogous object 1 Comparison of the assessed object with an analogous object 2
Score, point (10-point scale) Weight, Weighted average score, point Score, point (10-point scale) Weight, Weighted average score, point
Volume of transferred rights 8 10 6 10
Date of transaction or date of offer 5 8 6 8
Conditions for financing transactions with IP 4 15 4 15
Territory of exclusive rights 2 4 5 4
Useful life of IS 4 10 7 10
Availability of patent protection 2 6 5 6
Industry in which IPOs have been or will be used 5 10 2 10
Physical, functional, technological, economic characteristics 8 12 4 12
Demand for products that can be produced or sold using IP 9 13 4 13
Sales volume of products (works, services) produced using IS 5 3 6 3
Level of costs for commercialization of intellectual property 2 9 4 9
Rating score
Reference value for this scale
3. Determine the cost of a patent for an industrial design using the royalty exemption method as of January 1, 2014. The following initial data are available:
- the price of a unit of products produced using an IP object as of the valuation date is 4.4 thousand rubles. and will increase by 4 per year;
- production capacity is designed to produce 105 units. products per day, 240 working days per year;
- actual production capacity utilization 80;
- the application for a patent was filed with Rospatent on January 1, 2003;
- royalty rate for this IP object 3.
The duration of the forecast period is determined independently based on the conditions and validity periods of the rights to the object of assessment (see Part 4 of the Civil Code of the Russian Federation or Table 2.1 of the lecture notes)
From the conditions of the problem, you know which IP object is the object of evaluation. From the manual or from Part 4 of the Civil Code of the Russian Federation, you know the period for which a patent is issued for this particular IP object.
Do you know when the patent was issued, i.e. you can determine when it will end its action. Thus, the forecast period will be the period from the valuation date to the expiration date of the rights to the IP object.
Since the discount rate changes, in this case it is impossible to apply the classical discounting formula with a power function. This is discounting at different rates, see Appendix 5.
The amount of duties is determined independently
Both options must be resolved
Option A. Discount rate, 20 20 20 20, etc.
Option B. Discount rate, 20 21 22 23, etc. 1
4. Calculate the cost of “know-how” using the gain in cost method if the following initial data are available:
- the cost of producing products without the use of know-how is 10,000 rubles. for a unit;
- labor costs are 30 times the cost;
- the company plans to sell 23,000 products in the first forecast year and increase sales volume by 5 per year;
- know-how gives the company the opportunity to save 355 rubles on each product produced. due to
- materials used and labor costs reduced by 10 from their original value;
- the advantage will remain for 5.5 years;
- discount rate is 23.
5. Calculate the cost of a patent-protected design of an automatic welding machine using the profit advantage method, if it is known:
- the price of such a welding machine on the date of assessment is 7,500 rubles. per piece;
- the price of a similar welding machine of a different design on the date of assessment - 8250 rubles. per piece;
- period of production and sales of products using a patent - 5 years;
- discount rate - 25;
- forecast inflation rate - 6.5 per year.
6. Calculate the cost of a patent for an industrial design created at the enterprise as of July 1, 2013 using the cost indexation method, if the following is known:
costs for search work and topic development in 2008 amounted to 1,800 thousand rubles;
the costs of creating experimental programs in 2009 amounted to 3,220 thousand rubles;
costs for services of third-party organizations in 2010 amounted to 2,000 thousand rubles;
the cost of paying patent fees in 2011 amounted to 200 thousand rubles;
the patent application was filed with Rospatent on 02/01/2011;
all costs are known at the end of the relevant year.
7. Determine the cost of trademark rights using a cost approach.
Assessment date: 01/01/2014. Application for registration of trademark with Rospatent was submitted on 03/01/2009. The technical specification was registered on October 1, 2009 for 16 classes of the ICTU.
The sales volume of products using technical specifications as of the valuation date is 900 thousand rubles. per month.
Dollar exchange rate as of 01/01/2014: 1 USD / 1 RUR = 32.66.
Design costs in 2009 amounted to 500 thousand rubles.
Marketing costs in 2009 amounted to 3,000 thousand rubles, advertising costs in 2009 - 2,700 thousand rubles. and will increase by 10 per year;
The profitability of production using technical specifications is 13 as of the valuation date.
Costs are known at the end of the year.
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