Valuation by Asset Class

Intellectual Property & Identifiable Intangible Assets
 

Brand Names, Trade Names, Trademarks & Copyrights
Ocean Tomo has experts who understand the value of a brand, whether its legal right is based in patent, trademark or copyright law. Strong brands produce a more dependable stream of revenue, profit and cash flow than non-branded equivalent products or services and consumers are willing to seek them out and pay a price premium for strong brands.

We believe that building a brand is both an art and a science. Our consistent, well-proven approach to brand valuation takes this into account, whether we are valuing a brand for marketing, financial or litigation purposes.

Patents

Our expertise in understanding the value of patent claims is unsurpassed in the industry due to our ability to leverage the knowledge of every facet of our service model, including IP damages analysis in litigation, and our proprietary Ocean Tomo Ratings™ system. We perform patent valuations on a daily basis in a wide variety of industries.

Trade Secrets & Proprietary “Know How”
These categories of intangibles are consistently the most understated on balance sheets. Many companies are simply unable to quantify the significant value attributable to the propriety processes they have developed that are key revenue drivers in their business. Obtaining an understanding of these assets that enhance the value of an entire business enterprise can be extremely beneficial in M&A negotiations.

In-Process Research & Development (IPR&D)
The identification and valuation of IPR&D is crucial to pre-deal planning and post-acquisition financial reporting. While we follow the guidance provided by the AICPA,  IPR&D, and the statements of the Financial Accounting Standards Board, we pay keen attention to the purpose for which subject R&D is being fostered, namely regarding Defensive Asset Value concepts and the potential Highest and Best Use considerations of market participants and potential acquirers.

Sports/Entertainment Related Intangibles
Our professionals hold degrees in finance and law, and place focus on the IP associated with the sporting and entertainment industries. Ocean Tomo's unique skill sets and expertise aid clients in a variety of situations, including:

  • Naming Rights - Valuation of potential agreements, existing agreements, marketplace trends, potential partners, and damages due to failed agreements
  • Sponsorships - Valuation of existing sponsorship deals, potential sponsorship opportunities, and the financial viability of partners
  • Player Contracts
  • Facilities and Arenas - Valuation of fixed assets for risk management / insurance coverage
  • Film Libraries - Valuation and monetization strategies
 
Personal goodwill
The valuation of this unique asset is especially important for sellers as part of the tax due diligence process in a pending asset transaction. As the valuation of this asset has increased in visibility, so has the scrutiny of its use from the Internal Revenue Service. Ocean Tomo employees remain up to date with all relevant case law and proven valuation practices, ensuring our delivery of a value conclusion that will withstand the scrutiny of any third party. This knowledge extends to a detailed understanding of the key variables defining whether a Personal Goodwill claim is viable before the valuation process commences (i.e., the objective completion of a “goodwill assessment” checklist).
 
Other intangibles we value:
  • Custom Software
  • Engineering Drawings
  • Non-Compete Agreements
  • Customer Relationships (contractual or non-contractual)
  • Order Backlog
  • Various Contracts (lease, rental, supply/distribution, etc.)

Fixed Assets

Through a collaboration with our strategic partners, valuation of all types of tangible personal property / equipment and real estate.

Invested Capital
  • Entire Business Enterprises
  • Specified Majority & Minority Equity Ownership Positions
  • Interest-Bearing Debt
  • Minority Ownership Investments Booked Under the “Equity Method”