DETERMINATION OF WEAR OF INTELLECTUAL PROPERTY OBJECTS: ECONOMETRIC APPROACH
Keywords:
independent valuation/appraising, market value, intangible asset, intellectual property object, depreciation/obsolescence, value in time changing function, price-forming factorsAbstract
The article deals with the independent expert appraising/valuation of intellectual property objects. The methodical base of Depreciation/Obsolescence parameters calculation is considered on the example of trademark. Predictable conditions and assumptions are set forth and analyzed; the list of parameters is offered; mathematical formulas for determination of single-periodical (annual) and full accumulated Depreciation/Obsolescence indexes are got. It is obtained and analyzed some most influenced price-forming factors, determined that indexes and their time change dynamics for intellectual property objects, which are able to change these characteristics in both directions, made it positive or negative. It is well-proven that intangible assets, such as goodwill and trademark, are able to change the annual Depreciation/Obsolescence sign during the term of economic life. It is shown that the trademarks value time changes models are used in the accounting documents not corresponds to real economic conditions, because it does not take into account possibility of trademark value increase, id est negative Depreciation presence. Corresponding to the educed depreciation/obsolescence dynamic time changes characteristics new value changes model for similar kind assets is offered and well-proved.
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