METHODOLOGY FOR EVALUATING THE FUNCTIONAL OBSOLESCENCE OF INTELLECTUAL PROPERTY OBJECTS BASED ON STATISTICAL INDICATORS
A. V. Lapin1, E. N. Mityushkina2
Perm State National Research University, Perm, Russia
1 e-mail: transecon@yandex.ru
2 e-mail: elena2984103@yandex.ru
Abstract. The article proposes a methodology for assessing the functional obsolescence of intellectual property objects based on the use of statistical indicators of the results of intellectual activity. The use of a cost-based approach in the evaluation of intellectual property objects provides for the calculation of the functional obsolescence of such objects. At the same time, due to the atypical nature of the valuation objects and the absence of a formed market for such objects, there has not been a unified approach to reflecting functional obsolescence in assessing the market value of intellectual property objects. It is necessary that the obsolescence assessment be carried out on the basis of data that meets the requirements of accessibility, verifiability and traceability over time. The purpose of the study is to develop a methodology for assessing the functional obsolescence of intellectual property objects based on the use of statistical indicators of the results of intellectual activity and designations of merchandise, works, services and business entities. In the course of the study, an analysis of approaches to assessing the functional obsolescence (depreciation) of intellectual property objects and methods of its calculation was carried out. It is revealed that some of the existing methods are overly simplified and do not reflect the actual functional obsolescence, while others are excessively complex and time–consuming for use in the practical activities of appraisers. A methodology for assessing functional obsolescence (depreciation) based on indicators of the growth rate of intellectual activity results and designations of merchandise, works, services and business entities by their types is proposed. The methodology presented in the article can be used by professional appraisers, as well as specialists of financial and economic services of companies in determining the market value of exclusive and other intellectual property rights. The methodology has been tested in assessing the market value of exclusive rights to integrated circuit topologies.
Key words: property valuation, intellectual property object, functional obsolescence, intellectual property, industrial property.
Cite as: Lapin, A. V., Mityushkina, E. N. (2022) [Methodology for evaluating the functional obsolescence of intellectual property objects based on statistical indicators]. Intellekt. Innovacii. Investicii [Intellect. Innovations. Investments]. Vol. 6, pp. 19–30, https://doi.org/10.25198/2077-7175-2022-6-19.
