tag:blogger.com,1999:blog-7923005810906159036.post7690493890776652336..comments2024-03-05T15:48:10.814+00:00Comments on IP finance: Motorola Mobility: Has there been an impairment of goodwill in Google's acquisition of its patent portfolio?Anne Fairpohttp://www.blogger.com/profile/02579190868405783459noreply@blogger.comBlogger1125tag:blogger.com,1999:blog-7923005810906159036.post-18962443303887672922013-05-30T09:12:36.340+01:002013-05-30T09:12:36.340+01:00Fourth option: Google wanted to prevent the patent...Fourth option: Google wanted to prevent the patents to fall in hands of competitors and bought them to preempt any potential patent war?<br /><br />As to you question: I think patents should be valued in accordance with their added value to the company. If a patent contributes a certain amount to the bottom line, either because of royalties or increased sales following an injunction awarded against competition, such value can be calculated in a relative simple way.<br /><br />With the patent portfolio being held for mainly defensive purposes, it may be a bit more difficult. However, one might be able to state that without the patents, sales would be 20% less.<br /><br />Naturally, one would have to take all kinds of uncertainties into account, like the risk of revocation, design-around and paradigm shifts in the technology domain, but being a patent attorney, I'd rather leave determination of the actual risk factor to the accountants... :-)Japsernoreply@blogger.com