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Accounting for patents - Patent valuation

In accounting for patents, a framework is often used in which a specific value is assigned to the patent by applying cost-oriented and/or market-oriented methods. However, this approach ignores the complex context of each patent. In particular, it does not take into account the economic consequences that arise from interaction with one's own IP rights.

Above all, the following questions arise:
Is the purchase of a patent or a patent portfolio worthwhile?
What is the value of my property rights? Which rights pay off and which rights merely generate costs?
Is it beneficial to pursue the patent application?
And how to deal with a patent infringement: what costs, risks and opportunities?

Reliable patent valuation and accounting

For a more reliable patent valuation and accounting, industrial standards are available, on the basis of which a complex and realistic valuation can be achieved: our patent law firm uses Industrial standard

Following parameters are included in our patent valuation and accounting:

  • Status
  • Ownership
  • Patentability
  • FtO
  • Scope of protection
  • Circumventability
  • Enforcement

In addition, we answer the questions that arise with regard to intangible assets and their accounting:
  • How are IP rights to be classified in the company's performance?
  • How should use or non-use be characterized, and how should IP rights be capitalized?
  • How should licensing or patent infringement be classified?
  • How are other assets classified? For example as a patent cluster which protects the product and thus also the set of all patents protecting this product or just the protection of the know-how?
  • How should development and research work be classified?
  • Circumventability
  • Enforcement

Patent valuation and accounting of your patents – is this an issue for your company?
Contact us for more information and receive a business proposal at

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