UNIT 2: STEP 2 – CREATE VALUE FROM TECHNOLOGIC

INNOVATION

Presented to:

Ing. Juan Miguel Olave

Delivery By:

Arianna Nicole Montesdeoca Gil

1113.676.413

Collaborative Group:
212032_28

UNIVERSIDAD NACIONAL ABIERTA Y A DISTANCIA -UNAD-

VALUATION AND NEGOTIATION OF TECHNOLOGY
CEAD PALMIRA
2019
 INTRODUCTION

Intellectual capital is recognized as the most important asset of many of the world’s largest and
most powerful companies; it is the foundation for the market dominance and continuing profitability
of leading corporations. It is often the key objective in mergers and acquisitions and
knowledgeable companies are increasingly using licensing routes to transfer these assets to low
tax jurisdictions.
 INCOME APPROACH

The income approach is a type of real estate appraisal

method that allows investors to estimate the value of a
property based on the income the property generates. It’s
used by taking the net operating income (NOI) of the rent
collected and dividing it by the capitalization rate. It’s also
known as the income capitalization approach.
 REAL OPTIONS

A real option is a choice made available to the managers

of a company with respect to business investment
opportunities. It is referred to as “real” because it typically
references projects involving a tangible asset instead of
a financial instrument. Real options are choices a
company’s management makes to expand, change or
curtail projects based on changing economic,
technological or market conditions.
COST APPROACH

The cost approach is a real estate valuation method that

surmises that the price a buyer should pay for a piece of
property should equal the cost to build an equivalent
building. In cost approach appraisal, the market price for
the property is equal to the cost of land plus cost of
construction, less depreciation. It yields the most accurate
market value when the property is new.
 MARKET APPROACH
A market approach is a method of determining the
appraisal value of an asset, based on the selling price of
similar items. The market approach is a business
valuation method that can be used to calculate the value
of property or as part of the valuation process for a closely
held business. Additionally, the market approach can be
used to determine the value of a business ownership
interest, security, or intangible asset. Regardless of which
asset is being valued, the market approach studies recent
sales of similar assets, making adjustments for differences
in size, quantity or quality.
 REFERENCES
GHEŢA, IM (2017). Consideraciones teóricas y metodológicas sobre la evaluación de activos intangibles. (pp 373-
376). Lecturas contemporáneas en derecho y justicia social, 9 (2). Obtenido
de http://bibliotecavirtual.unad.edu.co/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=a9h&AN=1265
42114&lang=es&site=eds-live&scope=site

Mc Manus, JP (2012). Propiedad intelectual: de la creación a la comercialización: una guía práctica para innovadores
e investigadores. 16. Valoración de la propiedad intelectual. Prensa de roble. Obtenido
de http://bibliotecavirtual.unad.edu.co/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=nlebk&AN=10
08965&lang=es&site=eds-live&scope=site&ebv=EK&ppid= Página -__- 20

Cohen, JA (2005). Activos intangibles: valoración y beneficio económico (pp 84-87). Hoboken, Nueva Jersey:
Wiley. Obtenido
de http://bibliotecavirtual.unad.edu.co/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=nlebk&AN=13
0922&lang=es&site=eds-live&scope=site&ebv=EB&ppid= pp_C1