Cost approach

Description

Cost approach
guillermo triana
Mind Map by guillermo triana, updated more than 1 year ago
guillermo triana
Created by guillermo triana over 4 years ago
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Resource summary

Cost approach
  1. Carbonell (2002)
    1. The value of a patent is equal to the cost of acquiring it
        1. human capital
          1. higher cost component for intangible assets
      1. measure the future benefits of intellectual property
          1. Use
            1. in limited circumstances
              1. when the replacement cost is estimated with a reasonable degree of reliability
              2. In a recent patent
                1. the cost
                    1. is a bechmark tool
              3. Types
                1. historical costs
                  1. creation of a patent
                  2. Replacement cost
                    1. patent innovation
                  3. Failures
                    1. does not take into account future benefits
                      1. does not capture patent demand trends
                        1. does not relate the risk associated with the benefits
                          1. some patents are not replaced
                            1. Does not distinguish
                              1. Investment expenses
                                1. normal operating expenses
                              2. advantage
                                1. objective and consistent
                                  1. reliability of historical cost data
                                    1. the acquisition cost is a reliable indicator of value
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