Abstract:
In this chapter, we discuss approaches used to value software intellectual property. We start by outlining current intellectual property valuation practices. Next, we outline a valuation framework that permits software experts to value all forms of intangible assets when involved in acquisitions, litigations, and disputes. The framework takes advantage of current theory and best practice to derive a fair value for use in valuing intellectual property utilizing the currently accepted cost, income, or market approaches. We conclude by focusing on the barriers that software experts will have to overcome when presenting their findings to non-software participants (executives, venture capitalists, judges, attorneys, juries, etc.).
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Reifer, D.J. (2006). Valuing Software Intellectual Property. In: Biffl, S., Aurum, A., Boehm, B., Erdogmus, H., Grünbacher, P. (eds) Value-Based Software Engineering. Springer, Berlin, Heidelberg. https://doi.org/10.1007/3-540-29263-2_17
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DOI: https://doi.org/10.1007/3-540-29263-2_17
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