Valuation of IP assets during restructuring

As part of a corporate restructuring, a global manufacturer of photographic media sought to value certain IP assets. CRA was engaged to assess the value of intellectual property developed by a business unit being considered for spin-out or wind-down. CRA conducted due diligence to identify and value all relevant intellectual property, including patents, trademarks, trade secrets, and know-how. Multiple approaches, including market and income approaches, were used to determine an estimated value range for disposal of the assets under both orderly sale and liquidation scenarios.