INTELLECTUAL PROPERTY

Today, 75% to 85% of all assets are intangible. That is why Houlihan's extensive experience in the valuation of intangibles is of utmost importance to your business.

Houlihan values a wide array of Intellectual Property (IP), including:

• Marketing-related - trademarks, trade names, product lines, non-competes
• Customer-related - customer lists, contracts & relationships
• Contract-related - licensing agreements, broadcasting rights, use rights
• Technology-related - patents, software, trade secrets, proprietary technology

We also have significant expertise in the valuation of in-process research & development (IPR&D) for the pharmaceutical and technology industries. We recognize that the values and lives of these assets are interrelated and dependent upon their use in a specific business context. As such, we conduct each valuation based on our extensive prior experiences yet recognize the unique value drivers inherent in each situation. Houlihan' IP and IPR&D Valuations for financial reporting purposes are performed primarily in the context of purchase price allocations (PPAs). We also perform IP valuations for SFAS 142 impairment testing, charitable donations, the formation of IP holding companies, and for licensing purposes and other transfers of intellectual property.

OUR SERVICES

• Quantitative and qualitative analysis to determine market royalty rates for intellectual property.
• A deliverable suitable for presentation to the SEC or IRS.
• Estimated useful lives for intangible assets.