Athena Alliance has published a really good paper on the financial issues in relation to IP – Maximizing Intellectual Property and Intangible Assets – by Ian Ellis.
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The paper is worth a read and goes through different subjects e.g. Intangible Asset Finance Models. The paper concludes:
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“As we can see from these case studies, there is a place for intangible asset (IA) investments in the capital allocation process, even if it is not yet matured. IA-based finance will only develop if its valuations can compete with other asset classes, if it can rely on a variety of liquidation mechanisms, and if a number of mainstream financial firms get involved in this exciting market.  “