Key Questions

• Is scarce capital allocated appropriately between competing projects?



• Do we continue with the development of a particular piece of IP? (i.e. "go/no go" decisions



• What are the milestones in the development and commercialisation of the IP and what are the appropriate exit points?



• On the acquisition of a business or company, should an allocation of purchase price be undertaken to recognise the value of any IP?



• Is the carrying value of IP impaired or in excess of its recoverable amount?

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How we can help

For companies involved in the creation, development or commercialisation of IP, Leadenhall can assist clients with:

• selecting and prioritising projects;



• determining the possible size of the market for the commercialised IP:



• commercialisation strategies including locating government funding sources, industry and private investors;



• assessing the risks, benefits and increases in value from subsequent stages of development;



• apportion the value between internally developed IP and "bought in" IP;



• investment decisions on patents (particularly prior to commencing the expensive national registration phase);



• advice on appropriate valuation approaches and methods;



• production of templates for "DIY" valuations;



• review and guidance on valuations prepared internally; and



• guidance on valuation techniques for compliance with Australian, US and International Accounting standards.

Our track record

Leadenhall has experience with the identification, valuation and commercialisation of intellectual property, including the following:

• University of Melbourne/Dairy Australia - valuation of technology and advice/negotiation support to facilitate the allocation of Trade Mark value for a transfer of technology licence agreement. Detailed negotiation support to develop new licensing terms for significant technology with global sales of US $200 m.



• Grain Research and Development Council - evaluating a proposal to invest in a genetically modified wheat gene.



• CSIRO - valuation of the Canopy Lidar Initiative for CSIRO, being remote sensing technology used in forest inventory measurement.



• Establishing the value, pursuant to US Accounting Standards, of an Australian subsidiary's contract with the Federal Government for the supply of hearing aids.



• Establishing the value of the patents and brand names for a company involved in the material handling industry.



• Valuing a computer program on behalf of the Singaporean government.



• Valuing steel framed building technology.

Our skills and expertise in valuing high technology companies have also been recognised with engagements to perform valuations and Independent Experts Reports for:

• Rib Loc Group Ltd;



• Laubman & Pank Holdings;



• eFinancial Capital Ltd; and



• Chariot Internet Ltd.

Leadenhall is also a panellist advising the Australian Taxation Office ["ATO"] on technology valuations and has undertaken a number of technology valuations on behalf of the ATO and CSIRO. These valuations have been of early stage life science technologies, biotechnologies and software applications.

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For your interest

• Intellectual Property PowerPoint presentation(including SFAS 141 Intangible Asset Classifications). Download PowerPoint Presentation



• Technology Valuation Article (Short Form) Download PDF



• Technology Valuation (Long Form) Please contact us for a copy of this article

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